https://www.taxtmi.com/caselaws?id=768194 Service tax exemption under Serial No. 12 of Notification No. 25/2012-ST was available only where services were provided to the Government, a local authority, or a governmental authority. Rajasthan Housing Board did not satisfy that definition because it was established by government notification under the Rajasthan Housing Board Act, 1970, and not set up by a State Legislature; the alternative requirement of establishment by Government with 90% or more equity or control for municipal functions was also not shown. The exemption was therefore unavailable, and the service tax demand and related findings were sustained. en-us Tue, 01 Apr 2025 00:00:00 +0530 Thu, 03 Apr 2025 07:50:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768194 Service tax exemption under Serial No. 12 of Notification No. 25/2012-ST was available only where services were provided to the Government, a local authority, or a governmental authority. Rajasthan Housing Board did not satisfy that definition because it was established by government notification under the Rajasthan Housing Board Act, 1970, and not set up by a State Legislature; the alternative requirement of establishment by Government with 90% or more equity or control for municipal functions was also not shown. The exemption was therefore unavailable, and the service tax demand and related findings were sustained. Case-Laws Service Tax Tue, 01 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768194