Commissioner, Customs Central Excise and Service Tax, Patna vs Shapoorji Pallonji and Company Pvt. Ltd.

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2023 Supreme(SC) 1039

S. RAVINDRA BHAT, DIPANKAR DATTA
Commissioner, Customs Central Excise and Service Tax, Patna – Appellant
Versus
Shapoorji Pallonji and Company Pvt. Ltd. – Respondent

Advocates appeared:
For the Appellant(s) : Ms. Nisha Bagchi, Adv. Mr. Veer Vikrant Singh, Adv. Ms. Rukmini Bobde, Adv. Ms. Alka Agrawal, Adv. Mr. Mukesh Kumar Maroria, AOR
For the Respondent(s): Mr. Gopal Sankaranarayanan, Sr. Adv. Mr. Jaiyesh Bakhshi, Adv. Mr. Ravi Tyagi, Adv. Mr. Gaurav Mishra, Adv. Mr. Mayank Mishra, Adv. Mr. Chirag Sharma, Adv. Mr. Daman Popli, Adv. Ms. Ria Chanda, Adv. Ms. Neetu Devrani, Adv. Mr. Anubhav Yadav, Adv. Ms. Sakshi Tibrewal, Adv. Ms. Sakshi Jha, Adv. Mr. Shikhar Mishra, Adv. Ms. Aditi Gupta, Adv. Mr. P. V. Yogeswaran, AOR Mr. Balbir Singh, A.S.G. Mr. Raj Bahadur Yadav, AOR Mr. Veer Vikrant Yadav, Adv. Mrs. Rukhmani Bobde, Adv. Mr. Prashant Singh II, Adv. Mrs. Alka Agarawal, Adv. Mr. Shantnu Sharma, Adv. Ms. Vibhooti Malhotra, AOR Mr. Punit Vinay, AOR

JUDGMENT :

DIPANKAR DATTA, J.

PREFACE

1. We are tasked to decide two civil appeals that centre around a common question: whether the educational institutions in question, viz. (i) the Indian Institute of Technology, Patna (“IIT Patna” hereafter) and (ii) the National Institute of Technology, Rourkela (“NIT Rourkela” hereafter), are covered by the definition of “governmental authority” in Mega Service Tax Exemption Notification¹ [No. 25/2012, G.S.R. 467(E) dated 20th June, 2012] (“Exemption Notification” hereafter) inter-alia exempting various services from the tax network rendered to government, governmental, or local authorities. If “governmental authority” as defined in the Exemption Notification takes within its embrace IIT Patna and NIT Rourkela, they would be eligible for an exemption from the service tax that otherwise applies to construction services provided by service providers or subcontractors within their premises.

THE APPEALS

2. In Civil Appeal No. 3991 of 2023 (“CA-I” hereafter), the appellant assails the judgment and order dated 03rd March, 2016 of the High Court of J

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2023 Supreme(SC) 1039

S. RAVINDRA BHAT, DIPANKAR DATTACommissioner, Customs Central Excise and Service Tax, Patna – AppellantVersusShapoorji Pallonji and Company Pvt. Ltd. – Respondent

Cases Referred (14)

S. RAVINDRA BHAT, DIPANKAR DATTA
Commissioner, Customs Central Excise and Service Tax, Patna – Appellant
Versus
Shapoorji Pallonji and Company Pvt. Ltd. – Respondent