Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles SMS News Highlights
        Home        
Extracts
Home List
← Previous Next →

Clarification regarding scope of Notification No. 25/2012-Service Tax dated 20.06.2012, Sl. No. 5(a)

Service Tax - 200/10/2016 - Dated:- 6-9-2016 - Circular No. 200/10/2016-Service Tax F. No. 354/45/2016-TRU Government of India Ministry of Finance Department of Revenue (Tax Research Unit) Dated: 6th September, 2016 To Principal Chief Commissioners o .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ners of Customs and Central Excise (All) Principal Commissioners/Commissioners of Central Excise and Service Tax (All) Principal Commissioners/Commissioners of Service Tax (All) Principal Commissioners/Commissioners LTU/Central Excise/Service Tax (Au .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Sl. No. 5(a). 2. The matter has been examined. The said notification exempts services by way of renting of precincts of a religious place meant for general public. 'Religious Place' has been defined in the notification to mean a place which i .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

or impersonal nature. 'Renting' has been defined in the Finance Act, 1994 as allowing, permitting or granting access, entry, occupation, use or any such facility, in any immovable property, with or without the transfer of possession or contr .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

rd 'precincts' as given in various dictionaries is as under:- Cambridge English Dictionary "The area that surrounds a building or place, especially one with a wall around it." Random House Unabridged Dictionary Precincts: "Prec .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

g or place is situated. Black's Law Dictionary 'The immediate neighborhood ofa palace or court. " 4. In the case of CCE, Mangalore Vs. Dakshina Kannada Mogaveera Mahajana Sangha [2010 (17) S.T.R. 258 (Tri.- Bang.)]., involving identical .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

benefit of Notification No. 14/2003-Service Tax. 5. The Supreme Court has also held in the context of Notification No. 63/1995 Central Excise dated 16.03.1995, in the case of South Eastern Coalfield Ltd. Vs. Commissioner of Customs and Central Excis .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

was interpreted by the Hon'ble Apex Court to mean the surrounding region or area, as defined in Collins English Dictionary or the surroundings or environs of a place as defined in the New Shorter Oxford English Dictionary. 6. In view of the above .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


Share:            

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version