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 Ser

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