Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights March 2016 Year 2016 This

Exemption from service tax on construction service provided in ...

Case Laws     Service Tax

March 21, 2016

Exemption from service tax on construction service provided in case of religious use but not to charitable purpose - clause 13(c) of Notification No. 25/2012-ST, dated 20.6.2012 - in the absence of petitioner's demonstration that the enactment/provision/notification is arbitrary, discriminatory or violative of Article 14 of the Constitution of India, it cannot be declared to be unconstitutional. - HC

View Source

 


 

You may also like:

  1. Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

  2. The case involved a dispute regarding the classification of services provided by the appellant as Works Contract Service or Construction of Residential...

  3. This case deals with the tax liability u/s 115BBC(1) for anonymous donations received in the "Hundi" by a charitable and religious trust. The key points are: The...

  4. Refund of the Service Tax paid - The case involves the Appellant's claim for a refund of Service Tax paid under a lease agreement, contending that the service provided...

  5. Levy of service tax - construction service or not - construction of Paryatak Bhavan - It is, therefore, clear from the aforesaid judgment of the Supreme Court in Larsen...

  6. Refund claim rejected by adjudicating authority on grounds that services provided by appellant to SOLCIL did not qualify for exemption under Notification No. 25/2012-ST...

  7. Benefit of service tax exemption - construction of a road as part of a broader works contract service for a thermal power project - The Tribunal concluded that the...

  8. CESTAT AHMEDABAD held that services of civil construction are correctly classifiable under works contract service. Demand of service tax on construction services...

  9. Cenvat Credit - Providing output service of renting of immovable property - credit of service tax paid on construction services - the inputs used for construction of...

  10. The definition of residential complex excludes from service tax levy, a complex constructed by directly engaging a person for design and planning, where the construction...

  11. Exemption from service tax - Legal services - Notary services - The court affirms that legal services provided by individual advocates or firms of advocates are exempt...

  12. Exemption u/s 11 - registration u/s 12A withdrawn - the donee trust will treat the donation as towards its corpus and can only utilise the accruing income from the...

  13. The case involved non-payment of service tax for construction services. The Tribunal held that construction for educational premises was exempt, but the appellant's...

  14. Exemption from service tax - no differentiation made on Government and Non-Government railway for providing exemption – exemption available on Construction of railway...

  15. Effect of negative regime on Construction of Complex Services - tri-partite agreement - providing free of cost flats to all the existing members of the Society in lieu...

 

Quick Updates:Latest Updates