https://www.taxtmi.com/caselaws?id=770755 The Patna HC held that Bihar Rajya Pul Nirman Nigam Limited (BRPNNL), a public limited company, does not qualify as "Government," "Local Authority," or "Governmental Authority" under the Finance Act, 1994. The court ruled that 'centage' received by the petitioner for technical assistance and administrative support constitutes taxable service under the Act and is not exempt under the Mega Exemption Notification. However, penalty amounts deducted from contractors were deemed compensatory payments not liable to service tax. The extended limitation period was validly invoked due to willful suppression of facts. The writ petition was dismissed, with the court directing the petitioner to pursue statutory appeal remedies within eight weeks. en-us Fri, 09 May 2025 00:00:00 +0530 Fri, 16 May 2025 08:40:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770755 The Patna HC held that Bihar Rajya Pul Nirman Nigam Limited (BRPNNL), a public limited company, does not qualify as "Government," "Local Authority," or "Governmental Authority" under the Finance Act, 1994. The court ruled that 'centage' received by the petitioner for technical assistance and administrative support constitutes taxable service under the Act and is not exempt under the Mega Exemption Notification. However, penalty amounts deducted from contractors were deemed compensatory payments not liable to service tax. The extended limitation period was validly invoked due to willful suppression of facts. The writ petition was dismissed, with the court directing the petitioner to pursue statutory appeal remedies within eight weeks. Case-Laws Service Tax Fri, 09 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770755