https://www.taxtmi.com/caselaws?id=776526 The CESTAT Mumbai held that the rehabilitation of breakwaters constitutes a works contract service eligible for exemption under Notification No. 25/2012-ST. The activity was rendered to a governmental authority and involved civil structures not intended for commerce, industry, or business, meeting the exemption criteria. The adjudicating authority erred by misinterpreting the scope of the exemption and improperly emphasizing the phrase "by way of" without legal basis. The service tax demand was rightly dropped by the Commissioner, and the impugned order denying exemption was set aside. The appeal was allowed. en-us Fri, 08 Aug 2025 00:00:00 +0530 Wed, 13 Aug 2025 07:27:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776526 The CESTAT Mumbai held that the rehabilitation of breakwaters constitutes a works contract service eligible for exemption under Notification No. 25/2012-ST. The activity was rendered to a governmental authority and involved civil structures not intended for commerce, industry, or business, meeting the exemption criteria. The adjudicating authority erred by misinterpreting the scope of the exemption and improperly emphasizing the phrase "by way of" without legal basis. The service tax demand was rightly dropped by the Commissioner, and the impugned order denying exemption was set aside. The appeal was allowed. Case-Laws Service Tax Fri, 08 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776526