Exemption from service tax - renting - The petitioner being a ...

Case Laws Service Tax

October 27, 2023

Exemption from service tax - renting - The petitioner being a University recognized under the provisions of the UGC Act, 1956, has to be construed as an “educational institution”. As an “educational institution”, the petitioner would have been exempted from payment of service tax for renting out its “immovable property” for a brief period, till 1.4.2013 - The exemption for renting of immovable property was short lived. This exemption stood withdrawn in view of amendment to Entry 9 to Mega Exemption No.25/2012-S.T dated 20.06.2012 vide Notification No. 3/2013-S.T, dated 1-3-2013. - HC

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Exemption from service tax - renting - The petitioner being a ...

Case Laws Service Tax

October 27, 2023

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