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Patna HC :

Service Tax : Indian Institute of Technology (IIT) is set up by an Act of Parliament hence, it is Governmental Authority under para 2(s)(i) of Notification No. 25/2012-ST, even if Government does not hold 90 per cent or more equity/control in it; therefore, construction services provided to IIT are exempt under Entry 12(c) of Notification No. 25/2012-ST. (Shapoorji Paloonji & Company (P.) Ltd. – March 3, 2016).
--

CA Yashu Goel
9899263490
yashu.goel@icai.org

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