https://www.taxtmi.com/caselaws?id=771624 CESTAT New Delhi dismissed the appeal challenging service tax demand on works contract and installation services provided to Nagar Parishad. The appellant claimed exemption under Notification No. 25/2012-ST but failed to satisfy conditions of entry 12A as the work order dated 31.3.2015 did not meet the notification's requirements. Following SC precedent requiring strict interpretation of exemption notifications, CESTAT upheld the demand for service tax with interest and penalty, confirming the extended limitation period was properly invoked. en-us Tue, 27 May 2025 00:00:00 +0530 Wed, 28 May 2025 08:27:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771624 CESTAT New Delhi dismissed the appeal challenging service tax demand on works contract and installation services provided to Nagar Parishad. The appellant claimed exemption under Notification No. 25/2012-ST but failed to satisfy conditions of entry 12A as the work order dated 31.3.2015 did not meet the notification's requirements. Following SC precedent requiring strict interpretation of exemption notifications, CESTAT upheld the demand for service tax with interest and penalty, confirming the extended limitation period was properly invoked. Case-Laws Service Tax Tue, 27 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771624