#Mega Exemption Notification

CESTAT Chandigarh sets aside a service tax demand of Rs. 9,22,761 after finding the extended limitation period was invoked without proving fraud or suppression of facts. The ruling clarifies that mere discrepancies in income tax and service tax returns do not suffice to justify extended period demands under Section 73(1) of the Finance Act.

CESTAT Kolkata rules that contract date prior to 01.03.2015 qualifies for Service Tax exemption under Notification No. 25/2012, setting aside Rs. 23 lakh demand.

CESTAT rules that sub-contractors providing exempted works contract services to government authorities remain eligible for service tax exemption under Notification No. 25/2012, even if payments are routed through a sister concern. The ruling clarifies that the exemption hinges on the nature of the service, not the payment channel, offering relief to sub-contractors in similar arrangements.

The CETAT holds that taxpayers must produce complete documentary evidence to claim exemption under Entry 14(d) of Mega Exemption Notification; mere assertions are insufficient.

CESTAT clarifies that services like hair transplant and vitiligo treatment qualify as healthcare if aimed at restoring bodily function, not mere beautification. Key exemption rules under Notification 25/2012-ST.