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Patna HC Denies Service Tax Exemption to BRPNNL for Centage and Toll Services, Says It’s Not a Governmental Authority

Update / Judgement Date

27 Jun 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Excise, VAT & Custom

The Patna High Court ruled that BRPNNL is not a “governmental authority” for the purpose of claiming service tax exemption on centage and toll services. The Court’s interpretation narrowed the scope of who qualifies for exemption, reinforcing that mere public sector association does not automatically qualify one as a governmental entity. This decision could impact several quasi-government organizations engaged in infrastructural services.