https://www.taxtmi.com/caselaws?id=774277 CESTAT New Delhi allowed the appeal partially. The tribunal set aside service tax demands on road construction services provided to state authorities under reverse charge mechanism, finding that exemption cannot be denied when work orders clearly evidenced road construction for governmental authorities. Similarly, demand on canal and dam construction for Water Resources Department was set aside as the department failed to establish work orders didn't pertain to dispute period. However, service tax demand of Rs 1,22,084 on Haat Bazaar construction was upheld as it didn't qualify for exemption under notification 25/2012-ST. The matter regarding reverse charge on audit/legal/consultancy fees was remanded to adjudicating authority for fresh consideration. en-us Thu, 03 Jul 2025 00:00:00 +0530 Mon, 07 Jul 2025 08:42:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774277 CESTAT New Delhi allowed the appeal partially. The tribunal set aside service tax demands on road construction services provided to state authorities under reverse charge mechanism, finding that exemption cannot be denied when work orders clearly evidenced road construction for governmental authorities. Similarly, demand on canal and dam construction for Water Resources Department was set aside as the department failed to establish work orders didn't pertain to dispute period. However, service tax demand of Rs 1,22,084 on Haat Bazaar construction was upheld as it didn't qualify for exemption under notification 25/2012-ST. The matter regarding reverse charge on audit/legal/consultancy fees was remanded to adjudicating authority for fresh consideration. Case-Laws Service Tax Thu, 03 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774277