https://www.taxtmi.com/caselaws?id=774146 CESTAT New Delhi held that appellant's construction work involving plumbing fixtures, tiling, doors, flooring, and waterproofing on incomplete structures constituted original works rather than mere finishing services. The Tribunal relied on Kalpakaaru Projects precedent to establish this distinction. Additionally, work contract services provided to Rajya Krishi Utpadan Mandi Parishad qualified for exemption under Notification 25/2012-ST as RKUMP was deemed a governmental authority, following SC's decision in Shapoorji Pallonji case. Both demands were set aside and penalties were waived. Appeal allowed. en-us Wed, 02 Jul 2025 00:00:00 +0530 Thu, 03 Jul 2025 11:48:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774146 CESTAT New Delhi held that appellant's construction work involving plumbing fixtures, tiling, doors, flooring, and waterproofing on incomplete structures constituted original works rather than mere finishing services. The Tribunal relied on Kalpakaaru Projects precedent to establish this distinction. Additionally, work contract services provided to Rajya Krishi Utpadan Mandi Parishad qualified for exemption under Notification 25/2012-ST as RKUMP was deemed a governmental authority, following SC's decision in Shapoorji Pallonji case. Both demands were set aside and penalties were waived. Appeal allowed. Case-Laws Service Tax Wed, 02 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774146