Mega Power Project Services Exempt from Service Tax as Recipient Qualifies as 'Governmental Authority'.

Services provided by the appellant to a public sector undertaking, M/s NTPC, were exempt from service tax as M/s NTPC qualifies as a 'governmental authority.' The Supreme Court determined that a 'governmental authority' includes entities established by the government with significant participation. Consequently, the services rendered were not subject to service tax. Additionally, the court ruled that the extended period of limitation could not be invoked due to the appellant's bona fide belief that no service tax was due on services for a mega project. The appeal was allowed. .....

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