Court :
CESTAT, Allahabad
Brief :
In M/s Quest Engineers & Consultant Pvt. Ltd. v. Commissioner, Central Goods & Service Tax and Central Excise [Final Order No. 70226/2021 dated September 28, 2021] Hon'ble Customs, Excise and Service Tax Appellate Tribunal, Allahabad ("CESTAT") held that when road construction is exempt, every activity related to the road construction is exempt including consulting engineer services, thus, the assessee providing consulting engineer services in the matter of road construction is entitled to get exemption under Sl. No. 13(a) of the Notification No. 25/2012-Service Tax dated June 20, 2012 ("Mega Exemption Notification").
Citation :
Final Order No. 70226/2021 dated September 28, 2021
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