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 May 2021 Year 2021 This

Levy of Service Tax - When the order suffers from a patent ...


Government-Funded Entity Challenges Service Tax Due to Exemption Gap Under Mega Exemption Notification.

May 18, 2021

Case Laws     Service Tax     HC

Levy of Service Tax - When the order suffers from a patent illegality, it is certainly open to the aggrieved party to invoke the writ jurisdiction of this Court - petitioner is a public sector undertaking. It is funded entirely by the Government. Even for the construction activities in question, the allocation was made only by the Government of Tamil Nadu. Such construction activities have been explicatively exempted by the Mega Exemption Notification issued on 20.06.2012. Of course, for a short duration, exemption was not available - HC

View Source

 


 

You may also like:

  1. Exemption from service tax - question of law or fact - Providing various taxable services like Cleaning Services, Manpower Recruitment, or Supply Agency Services etc.,...

  2. Non-payment of Service Tax - works contract services - amounts obtained from Form 26 AS (Income Tax Department) for the Financial Year 2015-16 - The Tribunal, after...

  3. Non-profit organization registered u/s 12AA of Income Tax Act, 1961 - alleged violation of Finance Act and Service Tax Rules - applicability of mega exemption...

  4. Refund of service tax paid as sub-contractor - Rejection on the ground that Section 102 exempts services rendered to a Government, a local Authority or a Government...

  5. Non-payment of service tax on management consultancy services, royalty services, intellectual property right services, business auxiliary services, and banking and...

  6. The key points are: The applicant (THDCIL) does not qualify as a "Government Entity" under GST laws as it fails to meet the criteria of having 90% or more equity or...

  7. The Tribunal held that the appellant rightly issued credit notes to government entities that refused payment of consideration and service tax, allowing adjustment of...

  8. Services provided to a government entity under Jal Jeevan Mission classified under SAC code 998399. Services to Maharashtra Jeevan Pradhikaran for government functions...

  9. This notification seeks to amend Notification No. 12/2017-Central Tax (Rate) to exempt certain services from Goods and Services Tax (GST). The key amendments are:...

  10. The High Court held that the capital grant subsidy or viability gap funding provided by the National Highways Authority of India (NHAI) to its Concessionaires for...

  11. Classification of services - Benefit of exemption from GST - pure services or not - solid waste management service provided by the applicant to Notified Area Authority,...

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

  13. Classification of services - exempt services or not - pure services or not - services provided to the Government entities - supply of manpower services to various...

  14. Exemption from Service Tax - discharge of sovereign functions or commercial functions - procurement and distribution of drugs and medicines for Tamil Nadu State...

  15. AAR ruled on GST exemption for manpower services provided by the applicant to Webel Technology Limited (WTL) for a government project. While the services qualify as...

 

Quick Updates:Latest Updates