Case Law Details
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 services and work contract services.
The issue is about the demand of services tax under the head-“Work Contract Services” for construction of toilets, roads, sanitation, water reservoir, drinking water supply, sewage treatment plant etc, the services provided by the respondent to Rajya Krishi Utpadan Mandi Parishad.
The stand of the respondent is that Rajya Krishi Utpadan Mandi Parishad being a statutory authority created under the U.P. Krishi Utpadan Mandi Adhiniyam, 1964 is covered within the definition of “Government Authority” and is entitled for exemption under Clauses-12 and 13 of the Mega Exemption Notification no. 25/2012-ST dated 20.06.2012.
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