Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
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.
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.
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