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2019 (11) TMI 788 - AT - Service TaxServices provided to Governmental Authorities - Business Auxiliary Service - Works Contract Service - proviso to Section 73(1) of Finance Act - HELD THAT:- The authorities below have given a specific finding that MNNIT, MLNMC, IIIT and RGIPT were ‘governmental authorities’ as they were set up by Acts of Parliament and State Legislature and the said finding has not been controverted by Revenue in appeal. The Commissioner (Appeals) has given a detailed finding on all the aspects and Revenue has not raised any ground to interfere in the impugned order of the authorities below. The Commissioner (Appeals) has relied upon the Hon’ble Patna High Court decision in the case of Shapoorji Paloonji & Company Pvt. Ltd. vs. CCE, Patna [2016 (3) TMI 832 - PATNA HIGH COURT] - Revenue’s ground is that the said decision of the Hon’ble Patna High Court stands challenged by them before the Hon’ble Apex Court. However, we note that there is no stay of operation of the said order and as such the same still holds the fields. There are no justifiable reasons to interfere in the impugned order of the authorities below - appeal dismissed - decided against Revenue.
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