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CESTAT Kolkata: Sovereign Functions Exempt from Service Tax

Update / Judgement Date

19 Feb 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Excise, VAT & Custom

The CESTAT, Kolkata, ruled that sovereign functions are exempt from service tax. This clarifies the tax treatment of services provided by government bodies in the exercise of their sovereign functions. The ruling ensures that government activities related to sovereign functions are not subject to service tax. This decision provides clarity for government bodies and taxpayers regarding the taxability of such services.