Services provided by IIT, Patna and NIT, Rourkela to government, governmental/ local authorities exempt from service tax

Commissioner Vs Shapoorji Pallonji and Company Pvt. Ltd. & Ors. (Supreme Court of India) Supreme Court held that services provided by the educational institutions IIT, Patna and NIT, Rourkela to the Government/ local authorities/ governmental authorities are eligible for exemption from service tax. Facts- The issue involved here is whether the educational institutions in question, viz. (i) the Indian Institute of Technology, Patna (“IIT Patna”) and (ii) the National Institute of Technology, Rourkela (“NIT Rourkela”), are covered by the definition of “governmental authority” in ...