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The Housing Board vs Panchkula on 6 August, 2024 cites

Shri Ramtanu Co-Operative Housing ... vs State Of Maharashtra & Ors on 5 August, 1970

9. Third Issue : Liability of service tax under „Reverse Charge Mechanism' 9.1 As regards the third issue of service tax liability for services received under „Reverse Charge Mechanism', we find that the appellant is not liable to pay service tax on legal charges/fees, on supply of manpower and on execution of work contract, because the appellant is not a business entity. The appellant is admittedly a body corporate but it does not qualify for the criteria of „business entity‟ nor is it registered as such. Therefore, it cannot be held that the appellant Haryana Housing Board is liable for payment of service tax on reverse charge basis in respect of the services mentioned above. 9.2 Further, we find that the Constitution Bench of Hon‟ble Apex Court in its judgment passed in the case of Shri Ramtanu Co- Operative Housing Society Ltd. Vs. State of Maharashtra & Others (supra) has clearly distinguished between a Business Corporation and a Governmental Authority Body Corporate. The relevant extracts from the said judgment from para 18 to para 20 are reproduced herein below:
Supreme Court of India Cites 11 - Cited by 87 - A N Ray - Full Document
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