https://www.taxtmi.com/caselaws?id=769792 CESTAT New Delhi allowed the appeal regarding service tax demand on works contract services under reverse charge mechanism. The appellant constructed warehouses for state warehousing corporation under PEG Scheme for food grain storage. While the tribunal accepted that the activity wasn't covered under negative list of section 66D, it found the construction activity fully covered under mega exemption notification 25/2012 dated 20.06.2012 entry 14. The tribunal held warehouses were meant for agricultural produce storage and set aside the impugned order confirming no basis existed for partial demand confirmation. en-us Mon, 07 Apr 2025 00:00:00 +0530 Fri, 02 May 2025 08:54:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769792 CESTAT New Delhi allowed the appeal regarding service tax demand on works contract services under reverse charge mechanism. The appellant constructed warehouses for state warehousing corporation under PEG Scheme for food grain storage. While the tribunal accepted that the activity wasn't covered under negative list of section 66D, it found the construction activity fully covered under mega exemption notification 25/2012 dated 20.06.2012 entry 14. The tribunal held warehouses were meant for agricultural produce storage and set aside the impugned order confirming no basis existed for partial demand confirmation. Case-Laws Service Tax Mon, 07 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769792