Service Tax is not leviable on services provided to Governmental Authority


Last updated: 17 October 2023

Court :
Supreme Court of India

Brief :
The Hon'ble Supreme Court in Commissioner, Customs Central Excise and Service Tax, Patna v. M/s. Shapoorji Paloonji and Company Pvt. Ltd. &Ors.[Civil Appeal No. 3991-3992/2023 dated October 13, 2023] allowed the appeal and held that Service Tax is not leviable on the services provided to the Governmental Authority which includes an authority or board or any other body set up by an Act of Parliament or State Legislature; or established by Government with 90 per cent or more participation through equity or control to carry out any function entrusted to the municipality.

Citation :
Civil Appeal No. 3991-3992/2023 dated October 13, 2023

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