https://www.taxtmi.com/caselaws?id=786635 Whether construction of parking lots and an educational institute for municipal/local authorities falls within Notification Entry No.12A was decided by applying the contract date criterion and the commercial purpose test: contracts entered before the cut off qualify and nominal user charges do not make public utility works commercial, so exemption applies; whether a refund claim for tax collected on parking construction was rejectable was decided by applying the mandatory statutory refund rule tied to contract date, documentary sufficiency and unrebutted accountant certification on non passing on, resulting in allowance of the refund claim. en-us Fri, 13 Feb 2026 00:00:00 +0530 Tue, 17 Feb 2026 07:29:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786635 Whether construction of parking lots and an educational institute for municipal/local authorities falls within Notification Entry No.12A was decided by applying the contract date criterion and the commercial purpose test: contracts entered before the cut off qualify and nominal user charges do not make public utility works commercial, so exemption applies; whether a refund claim for tax collected on parking construction was rejectable was decided by applying the mandatory statutory refund rule tied to contract date, documentary sufficiency and unrebutted accountant certification on non passing on, resulting in allowance of the refund claim. Case-Laws Service Tax Fri, 13 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786635