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Service Tax Demand Quashed as Operation of Drinking Water Plants Qualified for Mega Exemption
Case Law Details
- Case Name
- Arjita Tripathi 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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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...
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