Services relating to construction of roads etc. to Government authorities is exemption vide notification 25/2012-ST

Shree Kankeshwari Enterprise Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) CESTAT Ahmedabad held that services related to construction of roads etc. the Government authorities/ agencies are covered under Mega Exemption of Service Tax notification no. 25/2012-ST and hence demand unsustainable. Facts- Appellant is engaged in providing work contract Services to the State Government, local authority or governmental authority and also to private parties by way of construction of road, bridge, tunnel, ponds or irrigation work, Repairs and Maintenance of civil structure etc. Appellant...