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Electrical repair service to government entity exempt from service tax vide notification 25/2012
Case Law Details
- Case Name
- Titco Electricals Vs Commissioner of Central Excise & CGST (CESTAT Allahabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Allahabad
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Titco Electricals Vs Commissioner of Central Excise & CGST (CESTAT Allahabad)
CESTAT Allahabad held that electrical repair services provided to governmental entities is exempt from payment of service tax vide Notification No. 12/ 2012-ST dt 17-03-2012 . Accordingly, the order is set aside and appeal is allowed.
Facts- Appellant is registered with the Service Tax Department w.e.f. 26.07.2010 and engaged in providing taxable services under the category of Consulting Engineer Services. They are providing services mainly to M/s Military Engineering Services (MES), Northern Central Railway (...
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