Service Tax not leviable on services provided to Governmental Authority

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 prov

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