2023 (1) TMI 807 - HC - Service Tax
Exemption from Service Tax - works contract service other than commercial nature to the Government, local bodies, statutory authorities, etc. - contention of the petitioner is that the service tax was exempted for the service rendered to the Government for public utility by notification No.25 of 2012 by the Central Government - HELD THAT:- The Honourable Division Bench, in M/S. RAJU CONSTRUCTION, [2022 (12) TMI 1336 - MADRAS HIGH COURT], dismissed the said batch of writ petitions with certain observations - it was held that Services provided by these petitioners were “declared services”. Thus, the services provided by these petitioners would have been liable tax at 12% on the taxable value and later at 14% vide Notification No.14/2015-ST, dated 19.05.2015 with effect from 01.06.2015 but for the exemption vide Entry 12(a), (c) & (f) to Mega Exemption Notification No.25/2012-ST, dated 20.06.2012 - services provided by these petitioners were exempted from payment of service tax vide Entry 12(a), (c) & (f) to the Mega Exemption Notification No.25/2012-ST dated 20.06.2012.
Writ petition is dismissed.