https://www.taxtmi.com/caselaws?id=388539 The tribunal upheld the lower authorities' decision to exempt services provided to governmental authorities under specific notifications. The Revenue's appeal against the service tax demand was rejected as the institutions receiving services were deemed 'governmental authorities' established by Acts of Parliament and State Legislature. The tribunal emphasized the significance of legal interpretations and referenced precedents from the Patna High Court and Punjab & Haryana High Court in support of its decision. The Revenue's argument challenging the Patna High Court decision was dismissed due to the absence of a stay on the order's operation. en-us Mon, 02 Sep 2019 00:00:00 +0530 Mon, 18 Nov 2019 08:38:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388539 The tribunal upheld the lower authorities' decision to exempt services provided to governmental authorities under specific notifications. The Revenue's appeal against the service tax demand was rejected as the institutions receiving services were deemed 'governmental authorities' established by Acts of Parliament and State Legislature. The tribunal emphasized the significance of legal interpretations and referenced precedents from the Patna High Court and Punjab & Haryana High Court in support of its decision. The Revenue's argument challenging the Patna High Court decision was dismissed due to the absence of a stay on the order's operation. Case-Laws Service Tax Mon, 02 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388539