https://www.taxtmi.com/caselaws?id=767956 Construction services for a sports stadium rendered to Noida Authority were treated as exempt under Notification No. 25/12-ST because the authority was constituted under statute, functioned under State control, and performed municipal functions within the scope of a governmental authority. The stadium was regarded as a non-commercial public-purpose work, and the later amendment read with the retrospective revival under Section 102 of the Finance Act, 1994 restored the exemption for the relevant period. As the service tax demand failed on exemption grounds, the consequential interest and penalty also could not stand. en-us Wed, 26 Mar 2025 00:00:00 +0530 Fri, 28 Mar 2025 08:31:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767956 Construction services for a sports stadium rendered to Noida Authority were treated as exempt under Notification No. 25/12-ST because the authority was constituted under statute, functioned under State control, and performed municipal functions within the scope of a governmental authority. The stadium was regarded as a non-commercial public-purpose work, and the later amendment read with the retrospective revival under Section 102 of the Finance Act, 1994 restored the exemption for the relevant period. As the service tax demand failed on exemption grounds, the consequential interest and penalty also could not stand. Case-Laws Central Excise Wed, 26 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767956