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Service Tax - Highlights / Catch Notes

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Exemption from service tax on construction service provided in ...


Service Tax Exemption for Religious Construction under Clause 13(c) Not Applicable to Charitable Projects, Court Rules.

March 21, 2016

Case Laws     Service Tax     HC

Exemption from service tax on construction service provided in case of religious use but not to charitable purpose - clause 13(c) of Notification No. 25/2012-ST, dated 20.6.2012 - in the absence of petitioner's demonstration that the enactment/provision/notification is arbitrary, discriminatory or violative of Article 14 of the Constitution of India, it cannot be declared to be unconstitutional. - HC

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