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Supreme Court of India

Commissioner, Customs Central Excise and Service Tax, Patna v. M/s Shapoorji Pallonji and Company Pvt. Ltd. & Ors.

Neutral citation
Bench S. Ravindra Bhat and Dipankar Datta JJ.
Decided 13 October 2023

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

What the Court ordered

For the reasons aforesaid, we fi nd no merit in these appeals.

Judgment, page 22

From the headnote

Issue for consideration: Whether the educational institutions-Indian Institute of Technology, Patna and the National Institute of Technology, Rourkela are covered by the defi nition of “governmental authority” in Mega Service Tax Exemption Notifi cation inter alia exempting various services from the tax network rendered to government, governmental, or local authorities. Tax/Taxation – Service tax – Exemption from – Eligibility – Educational institutions-IIT Patna and NIT Rourkela if covered by the defi nition of ‘Government authority’ in Mega Service Tax Exemption Notifi cation No. 25/2012, .S.R…

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