Public water supply pipeline works contract tax exemption under Sl. No. 12 denied; service tax demand, interest, penalties upheld

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....The dominant issue was whether works contract services for a public water supply scheme (pipeline laying and allied works) provided to a government authority were exempt under specified notifications/entries, including Sl. No. 12 of Notification No. 25/2012-ST. The tribunal held exemption applies only if the activities strictly fall within the notification; on examining the nature of work, the claimed exemption was denied and the corresponding service tax demand sustained, while the demand relating to exempt water-treatment/sewerage-related works (including certain underground reservoir/ranney well works) was correctly dropped. On limitation, extended period was upheld because prior conduct under VCES negated bona fide belief, sustaining th.........