Although a Decision in Service Tax Regime but has the potential impact of invalidating the Circular in GST and also reflects to the fact that that law should be interpreted in the manner it should be rather than to reach a particular outcome as it did not yield intended results
Question before the Apex Court- Whether the educational institutions in question, viz. (i) the Indian Institute of Technology, Patna (“IIT Patna”, hereafter) and (ii) the National
Section 51 and N.
Relevant Definition- (a) an authority or a board or any other body, -
Relevant Definition- "Government Entity" means an authority or a board or any other body including a society, trust, corporation,