https://www.taxtmi.com/caselaws?id=772333 CESTAT New Delhi dismissed the appeal challenging service tax liability. The tribunal rejected jurisdictional challenges against the Assistant Commissioner of CGST, holding that CGST officers retain authority over service tax matters under savings provisions. The exemption claim under Notification 25/2012-ST was denied as construction services for auction platforms and roads in mandis were deemed for commercial use, not covered by the exemption. Extended limitation period was correctly invoked due to non-registration and failure to declare services. Penalty under section 77 was upheld for non-filing of returns. en-us Mon, 02 Jun 2025 00:00:00 +0530 Sat, 07 Jun 2025 08:32:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772333 CESTAT New Delhi dismissed the appeal challenging service tax liability. The tribunal rejected jurisdictional challenges against the Assistant Commissioner of CGST, holding that CGST officers retain authority over service tax matters under savings provisions. The exemption claim under Notification 25/2012-ST was denied as construction services for auction platforms and roads in mandis were deemed for commercial use, not covered by the exemption. Extended limitation period was correctly invoked due to non-registration and failure to declare services. Penalty under section 77 was upheld for non-filing of returns. Case-Laws Service Tax Mon, 02 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772333