Whether NBPDCL and SBPDCK do not fall under the definition of Govermental Authority for claiming exemption benifit? https://www.taxtmi.com/forum/issue?id=119949 Qualification for service tax exemption depends on whether NBPDCL and SBPDCL meet the governmental authority criteria-state ownership/control and performance of an entrusted municipal function (electricity distribution). If so, construction type services for predominantly non commercial public use attract the exemption; otherwise, eligibility for statutory abatement remains a viable alternate claim, contingent on prescribed conditions such as non availment of input credit. en-us Wed, 30 Apr 2025 10:12:51 +0530 Wed, 30 Apr 2025 12:31:12 +0530 TaxTMI RSS Generator Whether NBPDCL and SBPDCK do not fall under the definition of Govermental Authority for claiming exemption benifit? https://www.taxtmi.com/forum/issue?id=119949 Qualification for service tax exemption depends on whether NBPDCL and SBPDCL meet the governmental authority criteria-state ownership/control and performance of an entrusted municipal function (electricity distribution). If so, construction type services for predominantly non commercial public use attract the exemption; otherwise, eligibility for statutory abatement remains a viable alternate claim, contingent on prescribed conditions such as non availment of input credit. Discussion-Forum Service Tax Wed, 30 Apr 2025 10:12:51 +0530 https://www.taxtmi.com/forum/issue?id=119949