Soil conservation & land reclamation Service by PSU to Government is exempt from service tax

Gujarat State Land Development Corporation Ltd Vs C.CGST & CEx (CESTAT Ahmedabad) CESTAT Ahmedabad held that service of soil conservation and land reclamation undertaken by public sector undertaking which is provided to Government is exempt from service tax vide notification no. 25/2012. Facts- The appellants are public sector undertaking of the state of Gujarat engaged in assisting government of Gujarat in its efforts for soil conservation and land reclamation. The appellants were not registered with service tax department. Based on Intelligence the Directorate General of Goods and Servic...