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Service Tax not leviable on services provided to Governmental Authority
Case Law Details
- Case Name
- Commissioner Vs Shapoorji Paloonji And Company Pvt Ltd. And Ors. (Supreme Court of India)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- Supreme Court of India
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Commissioner Vs Shapoorji Paloonji And Company Pvt Ltd. And Ors. (Supreme Court of India)
In a recent landmark judgment, the Supreme Court of India, in the case of 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], has set a significant precedent. The verdict clarifies that Service Tax is not applicable to services provided to Governmental Authorities, offering relief to numerous businesses and institutions that engage with such entities.
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