2019 (8) TMI 1371

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....Bhopal Development Authority and M/s Greater Noida Development Authority. They were registered with the Service Tax Department under the category of Construction Services and were discharging their service tax liability accordingly. 2. Revenue, by entertaining a view that the services provided by the appellant would be properly classifiable under "Works Contract Services‟, initiated proceedings against them for confirmation of differential duty. During the course of adjudication, the appellant accepted that their services would be classifiable under works contract but claimed benefit of Notification No.30/2012-ST dated 20.06.2012. In terms of the said notification, the services provided to Development Authorities Body Corporate req....

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....firm that both these were body corporate under clause (7) of Section 2 of the Companies Act, 1956 (1 of 1956). These citations only say that GNIDA was established by the Act of UP Government as body corporate and had its own rules and regulations that may not subscribe to the rules prescribed under Companies Act, 1956 enacted by the Union Government. Therefore, without any conclusive evidence to show that both bodies were body corporate under clause (7) of Section 2 of the Companies Act, 1956 (1 of 1956), it is not possible to admit the appellant‟s plea. The appellant at the prime stage and at the appellants stage failed to produce such evidence or certificate where it was stated or proved that Bhopal Development Authority and Greater....