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Class Legislation vis- -vis construction of Educational Societies registered under Section 12AA of Income Tax Act.

Service Tax - By: - Rishi Chanan - Dated:- 7-8-2015 - The service tax is leviable on construction of a Public/charitable Educational Society registered under Societies Registration Act (XXI of 1860) where the main object is to provide education to the general public, at large and status of charitable institution under Section 12AA of Income tax Act, 1961 has been granted. - A letter F. No. B2/8/2004 TRU (para 13.2) was issued by Government of India, Ministry of Finance, (Department of Revenue) o .....

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es without any commercial intent. - The Central Government vide powers conferred by sub-section (1) of Section 93 of Finance Act, 1994 issued Notification No. 25/2012 ST dated 20.06.2012 w.e.f 01.07.2012 and vide Sr. No. 13 (c) of above notification exempts construction services provided to an building owned by and entity registered under Section 12 AA of Income Tax Act, 1961 and predominantly used for religious purpose by general public from service tax by not exempting and imposing service tax .....

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ny service provided to government, local authority in r/o construction is exempted. Further, it is being now made liable from 01.04.2015. - A Circular No. 172/7/2013 ST was issued by Central Board of Excise and Customs clarifying all services relating to education are exempt from service tax. The circular was illustrative in nature. - Impugned Entry No. 13(c) of Notification No. 25/2012 ST dated 20.06.2012 w.e.f 01.07.2012 is ultra vires to the mandate of Constitution being unsustainable, arbitr .....

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ne by charitable institute resultantly hamper the main object of the educational society and shall be against the Right to Education and against the mandate of Article 14 which allows reasonable classification and prohibits class legislation. The classification meant segregation in classes which had a systematic relation, usually found in common properties and characteristics. It postulated a rational basis and did not mean herding together of certain powers and classes arbitrarily. The mere ine .....

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he entities are registered under Section 12AA of Income Tax Act, 1961 and holding charitable entity status. The classification is bad in law as both religious and educational services are for the betterment of masses. Bothe entities are one and same alike, classification is merely a systematic arrangement of things into groups but it ought to be permitted by Article 14. It must not arbitrary, evasive. It must be a reasonable classification. - The reasonable classification must be just, fair and .....

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