https://www.taxtmi.com/caselaws?id=800929 Specified construction and installation services for pollution control, water treatment or sewage treatment plants are exempt from service tax under Sl. Nos. 12 and 13 of Notification No. 25/2012-Service Tax when supplied to the Government, local authorities or governmental authorities and the plants do not form part of a factory. Composite turnkey works for water and effluent treatment plants supplied to municipal corporations and a public health engineering department fall within this exemption where the nature of the works and recipient status are undisputed. Service-tax demands on such exempt works cannot be sustained. en-us Mon, 12 Oct 2026 00:00:00 +0530 Wed, 14 Oct 2026 06:17:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800929 Specified construction and installation services for pollution control, water treatment or sewage treatment plants are exempt from service tax under Sl. Nos. 12 and 13 of Notification No. 25/2012-Service Tax when supplied to the Government, local authorities or governmental authorities and the plants do not form part of a factory. Composite turnkey works for water and effluent treatment plants supplied to municipal corporations and a public health engineering department fall within this exemption where the nature of the works and recipient status are undisputed. Service-tax demands on such exempt works cannot be sustained. Case-Laws Service Tax Mon, 12 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800929