https://www.taxtmi.com/caselaws?id=794273 Construction of a multi-level parking facility for a local authority was treated as exempt, because the work was characterised as original works meant predominantly for non-commercial public use. The facility was described as a public amenity for Chandigarh Administration, intended to provide parking for the public, decongest traffic, and improve parking availability rather than generate profit. On that basis, the activity fell within Notification No. 25/2012-ST for services supplied to a local authority by way of construction of original works used mainly other than for commerce, industry, business, or profession, and service tax was held not payable. en-us Wed, 01 Jul 2026 00:00:00 +0530 Fri, 03 Jul 2026 08:49:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794273 Construction of a multi-level parking facility for a local authority was treated as exempt, because the work was characterised as original works meant predominantly for non-commercial public use. The facility was described as a public amenity for Chandigarh Administration, intended to provide parking for the public, decongest traffic, and improve parking availability rather than generate profit. On that basis, the activity fell within Notification No. 25/2012-ST for services supplied to a local authority by way of construction of original works used mainly other than for commerce, industry, business, or profession, and service tax was held not payable. Case-Laws Service Tax Wed, 01 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794273