No exemption of service tax u/s 66D to Civic Body for amounts paid for obtaining third party services

Vasundhara A.G.K. Vs Bruhath Bangalore Mahanagara Palike N.R. Square (Karnataka High Court) Conclusion: Corporation availing services of assessee to render computer education to persons belonging to economically weaker section as regards which the Corporation had made the payment of monies to assessee would be amenable to service tax, that is to say, it was not exempted from service tax. Held: The respondent – Corporation passed a resolution to introduce a Scheme to Start Computer Educational Institutes in Bangalore Mahanagara Palike area to provide free computer education to persons belong...