Sovereign functions performed by ADDA is exempt from service tax: CESTAT Kolkata

Asansol Durgapur Development Authority Vs Commissioner of CGST & Central Excise (CESTAT Kolkata) CESTAT Kolkata held that Asansol Durgapur Development Authority [ADDA] performing sovereign functions on behalf of the State Government of West Bengal is exempt from service tax. Accordingly, service tax not leviable. Facts- The Appellant, ASANSOL DURGAPUR DEVELOPMENT AUTHORITY [ADDA for short] constituted under Sections 11(1) and 11(3) of The West Bengal Town and Country (Planning and Development) Act, 1979. The appellant was rendering various services, but not paying Service Tax, a Show Cause...