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2022 (2) TMI 200 - CESTAT NEW DELHIExemption from service tax - Sl.No.12 of Notification No.25/2012–ST - MANIT is an Educational Institute of National Importance - governmental authority or not - HELD THAT:- The issue is no longer res integra and the same has been decided by the Hon‟ble Patna High Court in the case of SHAPOORJI PALOONJI & COMPANY PVT. LTD. VERSUS COMMISSIONER, CUSTOMS CENTRAL EXCISE AND SERVICE TAX AND OTHERS [2016 (3) TMI 832 - PATNA HIGH COURT], wherein Shapoorji Paloonji & Co. constructed the buildings for the IIT, Patna. The Hon'ble High Court held that the Governmental Authority as defined under the said notification, wherein, if an institute or body is set up by an Act of Parliament or State Legislature, then the other conditions i.e. 90% or more participation by way of equity or control by Government will not be applicable - The facts herein are similar to the facts in the case of Shapoorji Paloonji & Company Pvt. Ltd. The substitution vide Notification No.02/2014-ST dated 30.01.2014, of the definition of “Governmental Authority‟ is made, the same shall have the retrospective effect, as substitution relates to the date of original notification as per the Rules of the Interpretation - the Commissioner (Appeals) has erred in holding that substituted definition of Governmental Authority shall not have the retrospective effect. The impugned order is set aside, so far it confirms the demand and penalty for the period April, 2013 to Jan./June, 2014 - Appeal allowed.
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