https://www.taxtmi.com/caselaws?id=782914 CESTAT (All.) dismissed the appeal, upholding demand of service tax on works contract services rendered to a statutory market committee. The Tribunal held that exemption under Sl. No. 12(e) and 13(a) of Notif. No. 25/2012-ST was inapplicable. The recipient, a Krishi Upaj Mandi Samiti constituted under State law, did not qualify as "Government authority" within the meaning of the notification read with Art. 243W and the Twelfth Schedule, as its activities were not municipal functions. Further, exemption for construction of roads applies only to roads for use by the general public; the roads constructed were internal roads not for public use. Tax liability and consequential demands were sustained. en-us Tue, 02 Dec 2025 00:00:00 +0530 Sat, 06 Dec 2025 08:46:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782914 CESTAT (All.) dismissed the appeal, upholding demand of service tax on works contract services rendered to a statutory market committee. The Tribunal held that exemption under Sl. No. 12(e) and 13(a) of Notif. No. 25/2012-ST was inapplicable. The recipient, a Krishi Upaj Mandi Samiti constituted under State law, did not qualify as "Government authority" within the meaning of the notification read with Art. 243W and the Twelfth Schedule, as its activities were not municipal functions. Further, exemption for construction of roads applies only to roads for use by the general public; the roads constructed were internal roads not for public use. Tax liability and consequential demands were sustained. Case-Laws Service Tax Tue, 02 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782914