𝗖𝗘𝗦𝗧𝗔𝗧 𝗞𝗼𝗹𝗸𝗮𝘁𝗮 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗮𝗻𝗱 𝗚𝗼𝘃𝗲𝗿𝗻𝗺𝗲𝗻𝘁 𝗔𝘂𝘁𝗵𝗼𝗿𝗶𝘁𝘆 𝗦𝘁𝗮𝘁𝘂𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗿𝘂𝗹𝗲𝗱: "SBPDCL qualifies as a ‘Government Authority’ and the works performed by the appellant align with functions entrusted to municipalities under Article 243W of the Constitution of India, thereby exempting the appellant from service tax."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: M/s Vrindavan Construction 𝗜𝘀𝘀𝘂𝗲: The appellant contested a service tax demand for works provided to SBPDCL, arguing SBPDCL qualifies as a "Government Authority" under Notification 25/2012-ST, thus exempting it from service tax.

⚖️ 𝗝𝘂𝗱𝗴𝗺𝗲𝗻𝘁: The Tribunal held that SBPDCL, fully owned by the Bihar government, qualifies as a "Government Authority" under Notification No. 25/2012-ST. The appellant’s work aligns with functions under Article 243W, thus exempt from service tax. Consequently, no tax, interest, or penalties were due, and the appeal was allowed.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 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 qualifies as a government authority, and works entrusted to municipalities under Article 243W are exempt from service tax.