Service tax – Educational Institutions such as IIT and NIT are covered by definition of ‘Governmental Authority’ in Mega Exemption Notification No. 25/2012 as amended by Notification No. 2/2014 – ST inter-alia exempting various services from tax rendered to government, governmental or local authorities.
Commissioner, Customs, Central Excise and Service Tax, Patna v. Shapoorji Pallonji & Company (P.) Ltd. – [2023] 155 taxmann.com 303 (SC).