https://www.taxtmi.com/highlights?id=65124 Rejection of Refund claim - Whether the service provided by the appellant to GSPHCL is service provided to a governmental authority? - The GSPHCL is a 100% owned by Government of Gujarat therefore, it clearly falls under the category of service provided to government authority - The corporation/board constituted under the act of State Government should be considered as a governmental authority and accordingly, exemption provided to the government or governmental authority is applicable in respect of service provided by a service provider to such board/corporation. - AT en-us Wed, 17 Aug 2022 08:35:49 +0530 Wed, 17 Aug 2022 08:35:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=65124 Rejection of Refund claim - Whether the service provided by the appellant to GSPHCL is service provided to a governmental authority? - The GSPHCL is a 100% owned by Government of Gujarat therefore, it clearly falls under the category of service provided to government authority - The corporation/board constituted under the act of State Government should be considered as a governmental authority and accordingly, exemption provided to the government or governmental authority is applicable in respect of service provided by a service provider to such board/corporation. - AT Highlights Service Tax Wed, 17 Aug 2022 08:35:49 +0530 https://www.taxtmi.com/highlights?id=65124