https://www.taxtmi.com/caselaws?id=768194 CESTAT New Delhi dismissed the appeal regarding service tax exemption for construction services provided to Rajasthan Housing Board. The tribunal held that Rajasthan Housing Board does not qualify as a 'governmental authority' under Serial No. 12 of Mega Exemption N/N. 25/2012-ST as it was not established by State Legislature Act but through government notification. The appellant failed to prove 90% government participation by equity or control. Consequently, services provided to the Board remain liable to service tax without exemption eligibility. en-us Tue, 01 Apr 2025 00:00:00 +0530 Thu, 03 Apr 2025 07:50:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768194 CESTAT New Delhi dismissed the appeal regarding service tax exemption for construction services provided to Rajasthan Housing Board. The tribunal held that Rajasthan Housing Board does not qualify as a 'governmental authority' under Serial No. 12 of Mega Exemption N/N. 25/2012-ST as it was not established by State Legislature Act but through government notification. The appellant failed to prove 90% government participation by equity or control. Consequently, services provided to the Board remain liable to service tax without exemption eligibility. Case-Laws Service Tax Tue, 01 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768194