https://www.taxtmi.com/caselaws?id=776314 The CESTAT Kolkata set aside the service tax demand of Rs. 28,19,194/- on the construction of a technician studio for the State PWD, holding that the studio's use for promoting state art and culture qualifies it for exemption under Notification 25/2012-ST, Sl. Nos. 12(a) and 12(c)(iii). The extended period of limitation and penalty were denied as the appellant did not suppress information. Additionally, the demand of Rs. 52,99,258/- on construction of the Exploration Hall in Science City was upheld as exempt under the same notification and relevant circulars, given the educational and cultural nature of the project. The Revenue's appeal was rejected and the appellant's appeal allowed. en-us Wed, 06 Aug 2025 00:00:00 +0530 Thu, 07 Aug 2025 14:27:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776314 The CESTAT Kolkata set aside the service tax demand of Rs. 28,19,194/- on the construction of a technician studio for the State PWD, holding that the studio's use for promoting state art and culture qualifies it for exemption under Notification 25/2012-ST, Sl. Nos. 12(a) and 12(c)(iii). The extended period of limitation and penalty were denied as the appellant did not suppress information. Additionally, the demand of Rs. 52,99,258/- on construction of the Exploration Hall in Science City was upheld as exempt under the same notification and relevant circulars, given the educational and cultural nature of the project. The Revenue's appeal was rejected and the appellant's appeal allowed. Case-Laws Service Tax Wed, 06 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776314