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Works contract services to Krishi Upaj Mandi Samiti is exempt from service tax
Case Law Details
- Case Name
- Ganpati Mega Builders India Pvt. Ltd. Vs Commissioner CGST & Central Excise (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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Ganpati Mega Builders India Pvt. Ltd. Vs Commissioner CGST & Central Excise (CESTAT Allahabad)
CESTAT Allahabad held that demand made in respect of works contract services provide to Krishi Upaj Mandi Samiti is not sustainable since the services are provided to Government Authority and the same are exempted in terms of Notification 25/2012-ST.
Facts- Appellant was providing Work Contract service to Kanpur Development Authority, Kanpur (KDA) for construction of multi-level Car Parking and renovation of Naveen Market in Financial Year 2015-16 and had received gross amount of Rs. 51,03,063/-...
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