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2019 (7) TMI 1671 - AT - Service TaxRefund of service tax paid - trust recognised under the provisions of Section 12(A)/ 12AA of the Income Tax Act - ground taken for refund in the application is that the appellant have got a building constructed for charitable purposes and they being Charitable Trust recognized under the provisions of the Income Tax Act, which entitles to exemption from service tax under clause 13(c) of Notification No.25/2012-ST dated 20.06.2012 - HELD THAT:- The appellant is in possession of the certificate of registration under Section 12A(a) read with Section 12AA of the Income Tax Act. The certificate is granted under Section 12A and the procedure for grant of certificate is given in Section 12AA of the Income Tax Act. Further, it is evident from the certificate of registration dated 08.12.1998, that the appellant is having the status of being registered under the provisions of Section 12AA of the Income Tax Act. Further, the appellant has also led evidence that they are continuing the status as the Charitable Trust/Organisation, as they have been granted exemption in their assessments for the financial years 2014-15 and 2015-16 by the Income Tax authorities which is applicable to Charitable Trust registered under Section 12AA, as is evident from the intimation under Section 143(1) of the Income Tax Act issued by the Income Tax Department. The appellant is entitled to refund with interest as per Rules - Appeal allowed - decided in favor of appellant.
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