https://www.taxtmi.com/caselaws?id=788997 Service tax demand could not be sustained where the adjudicating authority confirmed liability under Works Contract Service after the show cause notice proposed a different taxable category, because a demand must stay within the charge set out in the notice and cannot be enlarged in violation of natural justice. The exemption under Notification No. 25/2012-ST for services in relation to a historical monument was also held applicable to construction and allied works at Coronation Park, including parking and other public utility structures, as the site was treated as a historical monument and the works were not commercial in nature. The revenue challenge failed and the assessee obtained full relief. en-us Wed, 01 Apr 2026 00:00:00 +0530 Thu, 02 Apr 2026 08:50:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788997 Service tax demand could not be sustained where the adjudicating authority confirmed liability under Works Contract Service after the show cause notice proposed a different taxable category, because a demand must stay within the charge set out in the notice and cannot be enlarged in violation of natural justice. The exemption under Notification No. 25/2012-ST for services in relation to a historical monument was also held applicable to construction and allied works at Coronation Park, including parking and other public utility structures, as the site was treated as a historical monument and the works were not commercial in nature. The revenue challenge failed and the assessee obtained full relief. Case-Laws Service Tax Wed, 01 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788997