Electrical repair service to government entity exempt from service tax vide notification 25/2012

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 (...