𝗖𝗘𝗦𝗧𝗔𝗧 𝗞𝗼𝗹𝗸𝗮𝘁𝗮 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗚𝗼𝘃𝗲𝗿𝗻𝗺𝗲𝗻𝘁 𝗔𝘂𝘁𝗵𝗼𝗿𝗶𝘁𝘆 𝗦𝘁𝗮𝘁𝘂𝘀 📢 The Tribunal held: "SBPDCL, wholly owned by Bihar State Power (Holding) Company, qualifies as a 'Government Authority' under Notification 25/2012-ST, making the works contract services provided by the appellant exempt from service tax."

🔍 𝗙𝗮𝗰𝘁𝘀: Company: M/s Vrindavan Construction 𝗜𝘀𝘀𝘂𝗲: Whether SBPDCL qualifies as a Government Authority and if the works performed are specified under Article 243W of the Constitution.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal ruled that SBPDCL, being wholly owned by the Bihar Government, qualifies as a 'Government Authority.' Additionally, the works performed by the appellant for economic and social development align with the 12th Schedule of Article 243W, thus qualifying for exemption under Notification 25/2012-ST.

𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼: 𝗧𝗶𝘁𝗹𝗲: M/s Vrindavan Construction vs. Commissioner (Appeals), CGST & Central Excise, Patna 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗔𝗽𝗽𝗲𝗮𝗹 𝗡𝗼. 75882 of 2022 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 29 August 2023 📜 This ruling clarifies that SBPDCL’s government affiliation and the nature of works qualify for service tax exemption.