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 provided to Governmental Authorities, offering relief to numerous businesses and institutions that engage with such entities. Hon’ble Supreme Court a...