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of <h1>SC Reviews Service Tax Demand on Appellant for Work Contract Services; Clarification Sought on BSNL's Government Status</h1> <h3>M/s MANGAL TRADING COMPANY Versus COMMISSIONER OF CENTRAL EXCISE, SERVICE TAX</h3> M/s MANGAL TRADING COMPANY Versus COMMISSIONER OF CENTRAL EXCISE, SERVICE TAX - TMI The Supreme Court heard arguments regarding a demand for service tax of Rs.3,75,43,125/- imposed on the appellant for providing work contract services and laying cables under the National Optical Fibre Undertaking Project. The appellant claimed exemption from service tax when providing services to a governmental authority like BSNL. The Customs, Excise & Service Tax Appellate Tribunal rejected the exemption claim but remanded the matter for recalculation of the demand. The Court requested clarification from the respondent on why the appellant asserts exemption based on BSNL's status as an instrumentality of the Central Government. Notice was issued for a future hearing, with additional service permitted.
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