2026-VIL-1446-CESTAT-ALH-ST
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SERVICE TAX CESTAT Cases

Service Tax - Exemption for manpower supply services provided to Governmental Authority - Definition of ‘Governmental Authority’ - Original authority confirmed demand on grounds that Noida Authority does not qualify as Government or local authority being constituted under UP Industrial Area Development Act 1976, and therefore exemption under Notification No.25/2012 was not available. Appellant claimed that services of providing sweepers for sanitation conservancy were covered under entry 25 of Notification No.25/2012 which grants exemption for services provided to Governmental Authority, and that Noida Authority qualifies as Governmental Authority - Whether services provided by appellant constitute sanitation conservancy services eligible for exemption under entry 25 of Notification No.25/2012 - HELD - Work order issued by Noida Authority reveals appellant had been providing sweepers for cleaning purposes which unquestionably falls within term sanitation conservancy. Entry 25 of Notification No.25/2012 grants exemption for sanitation conservancy services provided to Government, local authority or Governmental Authority. Noida Authority though constituted under UP Industrial Area Development Act 1976 qualifies as Governmental Authority within definition in Notification which provides that Governmental Authority means an authority or board or any other body set up by Act of Parliament or State Legislature or established by Government with 90% or more participation by way of equity or control to carry out any function entrusted to a municipality under Article 273W of Constitution - Original authority failed to examine whether Noida Authority qualified as Governmental Authority. Appellant was eligible for exemption under entry 25 of Notification No.25/2012. On remaining amount the appellant was eligible for small service provider exemption under Notification No.33/2012 - Extended period of limitation is not validly invoked. Appellant bona fide believed it was eligible for exemption and had regularly been filing ST-3 returns – The entire demand barred by limitation. Penalties under Section 78 and Section 77(1)(d) also set aside consequentially – The appeal is allowed
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