2026-VIL-1248-CESTAT-ALH-ST
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SERVICE TAX CESTAT Cases

Service Tax - Works contract services - Exemption for government irrigation projects - The Appellant provided works contract services to the Executive Engineer, Irrigation Construction Division and Executive Engineer, Bundhi Division for soil work on canal, construction of pulia on nala and soil work at minor irrigation facilities. The Appellant received payments for these services but was not registered with the Service Tax department on the bona fide belief that the services were not liable to service tax - Whether services provided for irrigation works to government agencies are exempt from service tax under the Mega Exemption Notification No. 25/2012-ST - HELD - The Mega Exemption Notification No. 25/2012-ST dated 20.06.2012 provides exemption under Serial No. 12(d) for services provided to the Government by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation or alteration of canal, dam or other irrigation works. The Lower Authorities themselves found and recorded that the services were provided by the Appellant to the Executive Engineer for soil work on canal, construction of pulia and other irrigation-related work. The nature of services provided is not in dispute. The Adjudicating Authority's insistence on production of additional documentary evidence such as work orders or agreements was procedurally erroneous when the essential nature of the services and the fact of their provision to the government agency were already established through Form 26AS and the certificate issued by the Executive Engineer. Services relating to irrigation works are explicitly covered by the Mega Exemption Notification. The impugned order is set aside. The service tax demand is set aside. All penalties imposed under Section 78 and 77(1) of the Finance Act, 1994 are also set aside and the appeal is allowed
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