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Case Law Details

Case Name : Shree Kankeshwari Enterprise Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad)
Appeal Number : Service Tax Appeal No. 10921 of 2022-DB
Date of Judgement/Order : 28/06/2023
Related Assessment Year :
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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 o

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