https://www.taxtmi.com/caselaws?id=786374 Exemption entries in Notification No. 25/2012-ST were construed on their plain, disjunctive wording, so the condition relating to municipal functions did not control the earlier limb on establishment and Government ownership. Bodies established by the State and wholly Government-owned were treated as governmental authorities for the notification. Works contract services for construction of a government hospital and police-related civil structures were held to fall within the relevant exempt categories, as the hospital works were for predominantly clinical use and the police structures were for predominantly non-commercial use. The service tax exemption applied, and the proposed demand, interest and penalty did not survive. en-us Wed, 15 Oct 2025 00:00:00 +0530 Thu, 12 Feb 2026 09:03:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786374 Exemption entries in Notification No. 25/2012-ST were construed on their plain, disjunctive wording, so the condition relating to municipal functions did not control the earlier limb on establishment and Government ownership. Bodies established by the State and wholly Government-owned were treated as governmental authorities for the notification. Works contract services for construction of a government hospital and police-related civil structures were held to fall within the relevant exempt categories, as the hospital works were for predominantly clinical use and the police structures were for predominantly non-commercial use. The service tax exemption applied, and the proposed demand, interest and penalty did not survive. Case-Laws Service Tax Wed, 15 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786374