https://www.taxtmi.com/caselaws?id=791381 A body established by the Government of Kerala for local governance training, with over 90% governmental control and financial support, was treated as a governmental authority for service tax exemption purposes. Under Notification No. 25/2012-ST, as expanded by Notification No. 2/2014-ST, an entity set up by Government and carrying out functions entrusted to a municipality under Article 243W qualifies for exemption. The appellant's training activities were held to fall within that description, so the service tax demand was unsustainable. en-us Fri, 08 May 2026 00:00:00 +0530 Mon, 11 May 2026 09:50:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791381 A body established by the Government of Kerala for local governance training, with over 90% governmental control and financial support, was treated as a governmental authority for service tax exemption purposes. Under Notification No. 25/2012-ST, as expanded by Notification No. 2/2014-ST, an entity set up by Government and carrying out functions entrusted to a municipality under Article 243W qualifies for exemption. The appellant's training activities were held to fall within that description, so the service tax demand was unsustainable. Case-Laws Service Tax Fri, 08 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791381