https://www.taxtmi.com/caselaws?id=788447 Works contract services rendered to government or governmental authorities were treated as exempt under Sl. No. 12A of Notification No. 25/2012-S.T. where the recipients qualified as government-related authorities and the works related to civil structures or original works for non-commercial use; the confirmed service tax demands on that count were set aside. For Goods Transport Agency services received by a body corporate, liability under Rule 2(1)(d)(v) of the Service Tax Rules, 1994 rested on the recipient rather than the service provider, so the GTA demand against the appellant was dropped. The extended period of limitation was also held unavailable because suppression or wilful misstatement was not established, and the demand, interest and penalty were set aside. en-us Thu, 19 Mar 2026 00:00:00 +0530 Mon, 23 Mar 2026 08:49:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788447 Works contract services rendered to government or governmental authorities were treated as exempt under Sl. No. 12A of Notification No. 25/2012-S.T. where the recipients qualified as government-related authorities and the works related to civil structures or original works for non-commercial use; the confirmed service tax demands on that count were set aside. For Goods Transport Agency services received by a body corporate, liability under Rule 2(1)(d)(v) of the Service Tax Rules, 1994 rested on the recipient rather than the service provider, so the GTA demand against the appellant was dropped. The extended period of limitation was also held unavailable because suppression or wilful misstatement was not established, and the demand, interest and penalty were set aside. Case-Laws Service Tax Thu, 19 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788447