https://www.taxtmi.com/caselaws?id=775646 The CESTAT Hyderabad held that services rendered for urgent repairs to municipal pumping mains fall under management, maintenance, and repair services (MMRS) and are not taxable as works contract services. Construction of water distribution systems for government or municipal bodies, including APIIC and industrial growth centers, is exempt from service tax as these are non-commercial activities. Services provided to SEZ developers are exempt under the SEZ Act and related notifications, even if procedural deviations occur. Repairs to non-commercial government buildings, such as those for Military Engineering Services, are also outside service tax scope. The tribunal set aside the demand confirmed by the adjudicating authority, ruling it unsustainable, and allowed the appeal. en-us Mon, 28 Jul 2025 00:00:00 +0530 Tue, 29 Jul 2025 08:30:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775646 The CESTAT Hyderabad held that services rendered for urgent repairs to municipal pumping mains fall under management, maintenance, and repair services (MMRS) and are not taxable as works contract services. Construction of water distribution systems for government or municipal bodies, including APIIC and industrial growth centers, is exempt from service tax as these are non-commercial activities. Services provided to SEZ developers are exempt under the SEZ Act and related notifications, even if procedural deviations occur. Repairs to non-commercial government buildings, such as those for Military Engineering Services, are also outside service tax scope. The tribunal set aside the demand confirmed by the adjudicating authority, ruling it unsustainable, and allowed the appeal. Case-Laws Service Tax Mon, 28 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775646