Supreme Court · 2023 INSC 910 · Decided 13 October 2023
Commissioner, Customs Central Excise and Service Tax, Patna v. M/S Shapoorji Pallonji and Company PVT. LTD. & ORS.
- Court
- Supreme Court of India
- Citation
- 2023 INSC 910 · [2023] 15 S.C.R. 421
- Case number
- CIVIL APPEAL No. 3991/2023
- Decided
- 13 October 2023
- Bench
- S. RAVINDRA BHAT, DIPANKAR DATTA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 243W
Headnote
HEADNOTES Issue for consideration: Whether the educational institutions-Indian Institute of Technology, Patna and the National Institute of Technology, Rourkela are covered by the defi nition of Service Tax Exemption Notifi cation inter alia exempting various services from the tax network rendered to government, governmental, or local authorities. Tax/Taxation - Service tax - Exemption from - Eligibility - Educational institutions-IIT Patna and NIT Rourkela if
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