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A.ABHISHEK REDDY
Meilsewmaytasbhel – Appellant
Versus
State of Telangana – Respondent
ORDER :
1. In all these writ petitions, the petitioners are aggrieved the action of the respondent authorities in seeking to recover the Service Tax amounts from the petitioners. Hence, they are taken up together and being disposed of by this Court.
2. For the purpose of disposal of the cases, the facts in W.P.No.10387 of 2020 are narrated hereunder.
3. The then Government of Andhra Pradesh has awarded the work of Pranahitha Chevella Lift Irrigation Scheme Link-II Package 7 now renamed as Kaleshwaram Project – Link-II – Package No.7. The nature of work included “Detailed investigation, designs and execution of lift irrigation scheme for drawl of 146.24 TMC of water from Medaram (v), Dharmaram (M), Karimnagar District to lift 32 TMC of water to drop in Kakatiya Canal and to facilitate to carry balance of 114.24 TMC water further with the components such as approach channel, CM & CD works, lifts, pressure mains and lined tunnels with all associated civil, hydromechanical and electro mechanical works, improvements and enhancing the capacity of existing Medaram Reservoir and improvements to Kakatiya Canal near Ragampet.”
4. Respondent No.2 vide letter dated 30.07.2008 has issued a letter o
The main legal point established in the judgment is that the exemption of Service Tax for canal works done by the government or on its behalf, as per the notifications and circulars issued by the Min....
Services rendered for public projects are not taxable under Works Contract Service as they are non-commercial in nature.
No service tax liability arises when government contracts are involved; refunds must be sought from tax authorities, not contractors.
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