https://www.taxtmi.com/caselaws?id=790996 Construction of government residential buildings for own use was treated as exempt under Notification No. 25/2012-ST, and the activity was held outside the taxable scope of residential complex service because the service recipient certificate showed the buildings were for own use. Site formation, clearance, excavation, earthmoving and demolition services were also treated as covered by the applicable exemption under Notification No. 17/2005-ST, as supported by departmental clarification. On that basis, the service tax demands and associated penalties were set aside, and no tax or penalty survived. en-us Thu, 29 Jan 2026 00:00:00 +0530 Tue, 05 May 2026 09:09:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790996 Construction of government residential buildings for own use was treated as exempt under Notification No. 25/2012-ST, and the activity was held outside the taxable scope of residential complex service because the service recipient certificate showed the buildings were for own use. Site formation, clearance, excavation, earthmoving and demolition services were also treated as covered by the applicable exemption under Notification No. 17/2005-ST, as supported by departmental clarification. On that basis, the service tax demands and associated penalties were set aside, and no tax or penalty survived. Case-Laws Service Tax Thu, 29 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790996