Supreme Court of India
Commissioner, Customs Central Excise and Service Tax, Patna v. M/s Shapoorji Pallonji and Company Pvt. Ltd. & Ors.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
For the reasons aforesaid, we fi nd no merit in these appeals.
Judgment, page 22
From the headnote
Issue for consideration: Whether the educational institutions-Indian Institute of Technology, Patna and the National Institute of Tech nology, Rourkela are covered by the defi nition of “governmental autho rity” in Mega Service Tax Exemption Notifi cation inter alia exempting various services from the tax network rendered to government, governmental, or local authorities. Tax/Taxation – Service tax – Exemption from – Eligi bility – Educational institutions-IIT Patna and NIT Rourkela if covered by the defi nition of ‘Government authority’ in Mega Service Tax Exemption Notifi cation No. 25/2012,
Authorities it was built on
- 1987 Utkal Contractors & Joinery Private Limited & Ors. Etc. v. State of Orissa & Ors.
- 2019 Kantaru Rajeevaru v. Indian Young Lawyers Association Thr. its General Secretary and Ors.
- 2022 Oil and Natural Gas Corporation Ltd v. Afcons Gunanusa Jv
- 1986 Girdhari Lal & Sons v. Balbir Nath Mathur & Ors.
- 2010 Sri Jeyaram Educational Trust and Ors. v. A.G. Syed Mohideen and Ors.
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