https://www.taxtmi.com/caselaws?id=798062 Construction services supplied to statutory bodies qualify for exemption under Entry 12 where the recipients fall within the definition of Governmental Authority. Comparable statutory authorities cannot be denied that status without reasoned grounds distinguishing them from authorities granted exemption; the resulting service-tax demand requires reconsideration. Entry 12A separately conditions exemption on a contract having been entered into and applicable stamp duty having been paid before 1 March 2015. Entitlement under that conditional exemption depends on verification of newly produced supporting documents and the relevant work contracts. en-us Wed, 19 Aug 2026 00:00:00 +0530 Wed, 02 Sep 2026 08:30:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798062 Construction services supplied to statutory bodies qualify for exemption under Entry 12 where the recipients fall within the definition of Governmental Authority. Comparable statutory authorities cannot be denied that status without reasoned grounds distinguishing them from authorities granted exemption; the resulting service-tax demand requires reconsideration. Entry 12A separately conditions exemption on a contract having been entered into and applicable stamp duty having been paid before 1 March 2015. Entitlement under that conditional exemption depends on verification of newly produced supporting documents and the relevant work contracts. Case-Laws Service Tax Wed, 19 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798062