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TMI Blog2022 (2) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... ity as defined under the said notification, wherein, if an institute or body is set up by an Act of Parliament or State Legislature, then the other conditions i.e. 90% or more participation by way of equity or control by Government will not be applicable - The facts herein are similar to the facts in the case of Shapoorji Paloonji Company Pvt. Ltd. The substitution vide Notification No.02/2014-ST dated 30.01.2014, of the definition of Governmental Authority‟ is made, the same shall have the retrospective effect, as substitution relates to the date of original notification as per the Rules of the Interpretation - the Commissioner (Appeals) has erred in holding that substituted definition of Governmental Authority shall not have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant raised the ground that MANIT is an Educational Institute of National Importance established by an Act of Parliament - The National Institute of Technology Act, 2007 (29 of 2007), which is wholly owned and controlled by the Central Government, through the Ministry of Human Resource and Development. Further, source of fund of the institute is from the fees and the budget allocation out of the consolidated fund of India. 7. Ld. Counsel urges that the Commissioner (Appeals) was pleased to hold that the appellant under Sl.No.12 of Notification No.25/2012 ST, is entitled to exemption for the said activity for the period after 30.01.2014, in view of the amendment in definition of Government Authority vide Notification No.02/2014-ST, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Hon‟ble Patna High Court in the case of Shapoorji Paloonji Company Pvt. Ltd. Vs. Commissioner of Customs, Central Excise Service Tax, Patna 2016 (42) STR 681 (Patna), wherein Shapoorji Paloonji Co. constructed the buildings for the IIT, Patna. The Hon‟ble High Court held that the Governmental Authority as defined under the said notification, wherein, if an institute or body is set up by an Act of Parliament or State Legislature, then the other conditions i.e. 90% or more participation by way of equity or control by Government will not be applicable. I find that facts herein are similar to the facts in the case of Shapoorji Paloonji Company Pvt. Ltd. (supra). 12. I further hold that as the substitution vide No ..... X X X X Extracts X X X X X X X X Extracts X X X X
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