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Exemption notification 25/2012-ST covers all construction activities other than construction of market sheds etc.
Case Law Details
- Case Name
- Commissioner Central GST And Cx Agra Vs Ganpati Mega Builders Ltd. (Allahabad High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Allahabad High Court
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Commissioner Central GST And Cx Agra Vs Ganpati Mega Builders Ltd. (Allahabad High Court)
Allahabad High Court held that word ‘infrastructure’ in exemption notification no. 25/2012-ST dated 20.06.2012 includes all construction activities other than construction of market shed, shops etc. which are necessary for providing “Post-harvest infrastructure for agricultural produce”.
Facts- The respondent namely M/s Ganpati Mega Builders (India) Pvt ltd is a registered contractor with the service tax department and was engaged in providing services to the clients by way of construction...
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