Maintenance of Streetlights under Contracts Issued after 01.03.2015 Not Exempt from Service Tax:...

The CESTAT has strictly interpreted exemption notifications, ruling that the maintenance of streetlights under contracts issued after March 1, 2015, is not exempt from service tax. The tribunal found that a specific exemption, which applied to government services, had been withdrawn for such contracts. The decision emphasizes the principle that tax exemptions must be interpreted narrowly and that the burden of proving eligibility for an exemption lies with the assessee. The ruling provides clarity on the taxability of services provided to government bodies and reinforces the importance of adhering to the specific conditions of exemption notifications to avoid tax liabilities.