TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Highlights
of of All Highlights
Note
Bookmark
Share
Don't have an account? Register Here
of The appellant rendered services to M/s NTPC, a public sector undertaking under government control, engaged in electricity generation. Services provided to a 'governmental authority' are exempt from service tax. The SC held that a 'governmental authority' includes bodies set up by Parliament/State legislature or established by government with 90% or more participation. As M/s NTPC qualifies as a 'governmental authority', the services rendered were exempt. The extended period of limitation was also not invokable as the appellant had a bona fide belief that no service tax was payable on services for a mega project. The appeal was allowed.
TaxTMI 
TaxTMI 
