2026-VIL-1201-CESTAT-KOL-ST
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SERVICE TAX CESTAT Cases

Service Tax Exemption under Notification No. 25/2012 to Works Contract Service for Government Construction Projects - Construction of Primary Health Centres including staff quarters for government projects executed by PWD department - The appellant claimed exemption under Entry No. 12(a) and alternatively under Entry No. 13(b) of Notification No. 25/2012-Service Tax dated 20.06.2012 - Whether the appellant is eligible for Service Tax exemption under the Mega Exemption Notification No. 25/2012 for the construction works undertaken – HELD - The appellant fulfills the condition specified under Serial No. 12A of Notification No. 25/2012 dated 20.06.2012 because the contract was entered into prior to 1st March 2015. The tender quotation submitted by the appellant on 09.02.2015 was the one accepted by the Government of Tripura, though the contract was formally awarded on 23.03.2015, which demonstrates that the contract pertains to the period prior to 1.3.2015 - The lower authorities failed to consider all documents in a harmonious way and took a narrow view by holding the date of contract as 23.03.2015 – Further, this is a case where the appellant has entertained a Bonafide belief that they are not required to pay any Service Tax in view of the exemption Notification. There is nothing to suggest from the investigation that the appellant has suppressed any factual details with an intent to evade Service Tax payment. The case of suppression does not sustain against the appellant. The confirmed demand for the extended period is set aside on account of time bar - The appeal stands allowed both on merits as well as on account of time bar
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