2024 (4) TMI 1095 - SCH - Service Tax

Rejection of review petition - Exemption from Service tax - governmental authority - educational institutions - Indian Institute of Technology, Patna (IIT Patna) - National Institute of Technology, Rourkela (NIT Rourkela) - covered by Mega Service Tax Exemption Notification No. 25/2012, G.S.R 467(E) dated 20th June, 2012 or not - it was held by SC that in the present case, the word or between sub-clauses (i) and (ii) indicates the independent and disjunctive nature of sub-clause (i), meaning thereby that or used after sub-clause (i) cannot be interpreted as and so as to tie it with the condition enumerated in the long line of clause 2(s) which is applicable only to sub-clause (ii). HELD THAT - No case for review of the judgment dated 13.10.2023 is made out - The review petition is accordingly dismissed.

Summary

The Supreme Court rejected the prayer for an open Court hearing of the review petition. The delay was condoned. The review petition was dismissed as no case for review of the judgment dated 13.10.2023 was found. Any pending applications shall stand disposed of.