https://www.taxtmi.com/article/detailed?id=6760 The Patna High Court held that an authority set up by an Act of Parliament or a State Legislature qualifies as a Governmental authority under the Mega Exemption Notification without being subject to the 90% equity/control condition, because the post 2014 clause contains two independent limbs. Consequently, construction services provided to an institute established by statute were exempt from service tax and the Department was directed to refund tax wrongly levied. The summary notes later amendments that removed the exemption and subsequent legislative measures proposing limited restoration for certain prior contracts. en-us Sat, 26 Mar 2016 09:39:28 +0530 Sat, 26 Mar 2016 09:39:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6760 The Patna High Court held that an authority set up by an Act of Parliament or a State Legislature qualifies as a Governmental authority under the Mega Exemption Notification without being subject to the 90% equity/control condition, because the post 2014 clause contains two independent limbs. Consequently, construction services provided to an institute established by statute were exempt from service tax and the Department was directed to refund tax wrongly levied. The summary notes later amendments that removed the exemption and subsequent legislative measures proposing limited restoration for certain prior contracts. Articles Service Tax Sat, 26 Mar 2016 09:39:28 +0530 https://www.taxtmi.com/article/detailed?id=6760