https://www.taxtmi.com/caselaws?id=380758 The Tribunal ruled in favor of the respondent, an Indian Institute of Technology, Kanpur, in a case concerning a refund claim of service tax under the reverse charge mechanism. The Tribunal determined that IIT Kanpur, primarily engaged in providing instruction and research in engineering, technology, sciences, and arts, did not qualify as a business entity under relevant legal provisions. By analyzing the definitions of business entity and body corporate, along with relevant case laws, the Tribunal upheld the decision of the Commissioner (Appeals) and rejected the Revenue's appeal, concluding that IIT Kanpur was not liable to pay the service tax. en-us Tue, 23 Apr 2019 00:00:00 +0530 Mon, 25 Nov 2019 15:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380758 The Tribunal ruled in favor of the respondent, an Indian Institute of Technology, Kanpur, in a case concerning a refund claim of service tax under the reverse charge mechanism. The Tribunal determined that IIT Kanpur, primarily engaged in providing instruction and research in engineering, technology, sciences, and arts, did not qualify as a business entity under relevant legal provisions. By analyzing the definitions of business entity and body corporate, along with relevant case laws, the Tribunal upheld the decision of the Commissioner (Appeals) and rejected the Revenue's appeal, concluding that IIT Kanpur was not liable to pay the service tax. Case-Laws Service Tax Tue, 23 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380758