No service tax on KIADB for discharging statutory function

Karnataka Industrial Areas Development Board Vs Commissioner of Central Tax (CESTAT Bangalore) Conclusion: Assessee was not liable to pay the service tax at all as it was a statutory body discharging the statutory function as per the statute Karnataka Industrial Areas Development (KIAD) Act, 1966 and hence was not liable to pay service tax. Held: Assessee M/s.Karnataka Industrial Areas Development Board (KIADB) were engaged in providing various taxable Services such as Renting of Immovable Property Services, Construction of Commercial and Residential Complexes, Business Support Services, Manag...