https://www.taxtmi.com/caselaws?id=774934 CESTAT All. allowed the appeal and set aside the service-tax demand and extended-period invocation. The tribunal held the appellant, a sub-contractor, rendered services to a governmental authority (a PSU under the Ministry of Power) and therefore the services were exempt under the relevant notification. Reliance was placed on the SC's interpretation of "Governmental Authority." Extended-period assessment was held unwarranted because the appellant acted bona fide, disclosed receipts, paid tax elsewhere, and there was no suppression or intent to evade. en-us Mon, 14 Jul 2025 00:00:00 +0530 Thu, 17 Jul 2025 08:19:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774934 CESTAT All. allowed the appeal and set aside the service-tax demand and extended-period invocation. The tribunal held the appellant, a sub-contractor, rendered services to a governmental authority (a PSU under the Ministry of Power) and therefore the services were exempt under the relevant notification. Reliance was placed on the SC's interpretation of "Governmental Authority." Extended-period assessment was held unwarranted because the appellant acted bona fide, disclosed receipts, paid tax elsewhere, and there was no suppression or intent to evade. Case-Laws Service Tax Mon, 14 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774934