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2016 (8) TMI 17 - MADRAS HIGH COURT

2016 (8) TMI 17 - MADRAS HIGH COURT - TMI - Demand of service tax on renting and construction - The petitioner is the Tamil Nadu slum Clearance Board which is a statutory body established under the provisions of the Tamil Nadu Slum Areas (Improvement & Clearance) Act, 1971, an Act to provide for improvement and clearance of slums in the state of Tamil Nadu. - Held that:- .In my view, repeatedly issuing demands to the petitioner and enforcing the same would only result in the multiplicity of the .....

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t. The reason for permitting the third respondent to continue to issue demands is that in the event, the petitioner is unsuccessful in the other writ petitions, then at that point of time, the petitioner may raise a plea that the demand is barred by limitation. - W.P.No.22272 of 2016 and W.M.P.No.19004 of 2016 - Dated:- 29-6-2016 - MR. T.S.SIVAGNANAM, J. For The Petitioner : Mr. C.Saravanan For The Respondents : Mr. A.P.Srinivas ORDER Heard Mr.C.Saravanan, learned counsel for the petitioner and .....

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mand issued by the third respondent, demanding service tax for the period from 2010-11 to 2013-14 on renting and construction. The petitioner's case is that they have challenged Section 65(90a) of the Finance Act, 1994 as amended by Finance Act, 2007 as invalid and unconstitutional in W.P.No.8932/2011. Apart from that, the petitioner had filed writ petitions in W.P.No.26012/2012 as well as other writ petitions being W.P.Nos.35067 & 35068/2015 and W.P.No.4253/2016. In the cases where the .....

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te incorporated to implement the directive principles of state policy enshrined under part IV of the Constitution of India and taking out various welfare measures. Further, it is submitted that the petitioner has been registered as a non-profitable organization with the Income Tax Department, Chennai and is exempted from Income Tax Assessment under Section 11 of the Income Tax Act, 1961. The pattern of funding for the petitioner is stated to be from the World Bank and this is so because the obje .....

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