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HC : 'IIT' a "Governmental Authority"; Construction of academic complex exempt from service tax

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  • HC grants service tax exemption to contractor undertaking construction of academic complex at IIT Patna, in terms of Notification No. 25/2012-ST r/w Notification No. 2/2014-ST;
  • Notes that IIT has been set up by an Act of Parliament, viz. Institutes of Technology Act, as an institute of national importance under Article 248 of Constitution r/w List I of Seventh Schedule, hence qualifies as “Governmental Authority” as defined under clause 2(s) of amended Notification No. 25/2012-ST;
  • Rejects Revenue’s stand that condition of 90% or more participation by way of equity / control to carry out any function entrusted to municipality under Article 243W of Constitution is a sine qua non to qualify as “Governmental Authority” for claiming exemption;
  • Holds that sub-clauses (i) & (ii) of clause 2(s) of Notification are independent dis-conjunctive provisions, condition of participation is applicable only to authority established by Govt., not that set up by Act of Parliament or State Legislature; Hence, assessee / IIT entitled to refund of service tax amount already deposited, holds HC while rejecting Revenue’s unjust enrichment plea  : Patna HC
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Guest Wednesday, 18 September 2019

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