Service Tax Demand Quashed as Operation of Drinking Water Plants Qualified for Mega Exemption

Arjita Tripathi Vs Commissioner of Central Excise & CGST (CESTAT Allahabad) Water Supply Services Held Exempt Because They Were Functions Ordinarily Entrusted to Municipalities; CESTAT Allows Appeal Because RO Plant Operations for Nagar Nigam Were Exempt Services; Service Tax Liability Rejected Because Drinking Water Plant Services Fell Under Entry 25 Exemption; Demand Set Aside Because Services to Jal Kal Vibhag Were Connected With Public Water Supply; Extended Limitation Not Invocable Because Department Already Knew Relevant Facts; Service Tax and Penalties Dropped Because Water Supply O...