Page 99 - GSTL_3rd September 2020_Vol 40_Part 1

2020 ] KARNATAKA INDUSTRIAL AREAS DEV. BOARD v. COMMR. OF CENTRAL TAX 33

2020 (40) G.S.T.L. 33 (Tri. - Bang.)
IN THE CESTAT, SOUTH ZONAL BENCH, BANGALORE
[COURT NO. I]
S/Shri S.S. Garg, Member (J) and P. Anjani Kumar, Member (T)
KARNATAKA INDUSTRIAL AREAS DEV. BOARD
Versus
COMMR. OF CENTRAL TAX
COMMR. OF CENTRAL TAX, BANGALORE NORTH
COMMR. OF CENTRAL TAX
Final Order No. 20357/2020, dated 9-6-2020 in Appeal No. ST/1681/2012
Services provided for industrial development by a Statutory/Public
Authority not liable to tax - Services such as Renting of Immovable Property
Services, Construction of Commercial and Residential Complexes, Business
Support Services, Management, Maintenance or Repair Services, Manpower
Recruitment and Supply Services, Works Contract Services, etc., to various
clients - Appellant, KIADB, established by enactment of Karnataka Industrial
Areas Development Act, 1966 for the purpose of establishing industrial areas
and for promoting rapid and orderly development of industries in the State of
Karnataka is a statutory body performing statutory functions and exercising
statutory powers as per KIAD Act, 1966 and not liable to pay Service Tax - Sec-
tion 65(30a) and 65(64) of Finance Act, 1994. [paras 7.5, 7.7, 8]
Appeal allowed
CASES CITED
Agricultural Produce Market Committee v. Ashok Hari Kuni
— AIR 2000 SC 3116 — Distinguished .............................................................................. [Paras 7.6, 8]
ALPA Management Consultants Pvt. Ltd. v. Commissioner
— 2007 (6) S.T.R. 181 (Tribunal) — Referred ....................................................................... [Paras 4.7, 8]
APMC v. Ashok Harikuni — (2000) 8 SCC 61 — Referred .......................................................... [Paras 5.1, 8]
Balmer Lawrie & Co. Ltd. v. Partha Sarathi Sen Roy
— (2013) 8 SCC 345 — Relied on ................................................................................ [Paras 4.3, 6, 7.6, 8]
Builders Association of Navi Mumbai v. Union of India
— 2018 (12) G.S.T.L. 232 (Bom.) — Referred ....................................................................... [Paras 7.5, 8]
Bureau of Energy Efficiency v. Commissioner
— 2019 (22) G.S.T.L. 25 (Tribunal) — Referred ................................................................... [Paras 4.5, 8]
Bureau of India Standards v. CIT — 2013 358 ITR 78 (Del.) — Referred ................................... [Paras 4.5, 8]
Chief Conservator of Forests. v. J.M. Khondare — (1996) 2 SCC 293 — Referred ................... [Paras 5.1, 8]
City and Industrial Development Corporation of Maharashtra Ltd. v. ACIT
— 2011 SCC OnLine Bom 1865 — Referred ......................................................................... [Paras 4.4, 8]
City and Industrial Development Corporation v. Percival Joseph Pareira
— 2013 SCC OnLine Bom 408 — Referred ........................................................................... [Paras 4.4, 8]
Commissioner v. Employee Provident Fund Organization
— 2018 (18) G.S.T.L. J215 (S.C.) — Relied on ................................................................ [Paras 4.5, 7.7, 8]
Commissioner v. Maharashtra Industrial Development Corporation
— 2018 (9) G.S.T.L. 372 (Bom.) — Relied on .......................................... [Paras 4.2, 4.10, 5.3, 7.3, 7.4, 8]
Commissioner v. Smart Chip Ltd. — 2015 (39) S.T.R. 197 (M.P.) — Referred .......................... [Paras 4.5, 8]
Commissioner v. Smart Chip Ltd. — 2015 (39) S.T.R. J243 (S.C.) — Referred .......................... [Paras 4.5, 8]
Deputy Commissioner of Police v. Commissioner
— 2017 (48) S.T.R. 275 (Tribunal) — Referred ..................................................................... [Paras 4.5, 8]

GST LAW TIMES  3rd September 2020  115