A taxing entry brought to the statute book at a later stage does ...

Legislature Can Tax Activities Under Previous Statute Entry; Appellant Loses Tax Exemption for Non-"Dam" Construction.

May 9, 2014

Case Laws     Service Tax     AT

A taxing entry brought to the statute book at a later stage does not mean that legislature is prevented to tax an activity in terms of a former entry embracing an activity defined by law for taxation. When the work executed by the appellant could not be held as “dam” constructed, the appellant lost exemption. - AT

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