https://www.taxtmi.com/caselaws?id=798165 Works-contract services supplied to a Government authority for road construction and river-ghat protection qualified for service-tax exemption. Repair services supplied to a subsidiary company did not qualify because it was not established as a governmental authority; reverse-charge payment by the recipient covered only its share, leaving the provider liable for the balance. Failure to register, file returns and timely pay tax attracts civil penalties without proof of mens rea. Interest follows the surviving tax liability; the tax-linked penalty was correspondingly reduced, while registration and return-default penalties remained operative. en-us Tue, 01 Sep 2026 00:00:00 +0530 Thu, 03 Sep 2026 08:20:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798165 Works-contract services supplied to a Government authority for road construction and river-ghat protection qualified for service-tax exemption. Repair services supplied to a subsidiary company did not qualify because it was not established as a governmental authority; reverse-charge payment by the recipient covered only its share, leaving the provider liable for the balance. Failure to register, file returns and timely pay tax attracts civil penalties without proof of mens rea. Interest follows the surviving tax liability; the tax-linked penalty was correspondingly reduced, while registration and return-default penalties remained operative. Case-Laws Service Tax Tue, 01 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798165