2022 (2) TMI 200

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....desh Kumar Pandey, Advocate for the appellant Shri Ravi Kapoor, Authorised Representative for the respondent. ORDER Heard the parties. 2. The appellant, who is engaged in providing various taxable services including works contract services, have provided repair and maintenance services, which includes white washing for the buildings of Maulana Azad National Institute of Technology (MAN....

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....hat MANIT is an Educational Institute of National Importance established by an Act of Parliament - The National Institute of Technology Act, 2007 (29 of 2007), which is wholly owned and controlled by the Central Government, through the Ministry of Human Resource and Development. Further, source of fund of the institute is from the fees and the budget allocation out of the consolidated fund of Indi....

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.... or controlled by Government and; ii) set up by an Act of the Parliament or a State Legislature; iii) to carry out any function entrusted to a municipality under Article 243 W of the Constitution. 8. Ld. Commissioner has recorded a finding that MANIT have been providing higher technical education and such functions are not covered by Article 243 W of the Constitution of India.....

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....TR 681 (Patna), wherein Shapoorji Paloonji & Co. constructed the buildings for the IIT, Patna. The Hon‟ble High Court held that the Governmental Authority as defined under the said notification, wherein, if an institute or body is set up by an Act of Parliament or State Legislature, then the other conditions i.e. 90% or more participation by way of equity or control by Government will not be....