Concessional corporate tax option under section 115BAA survives procedural documentary lapses when statutory compliance and earlier exercise are estab...
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
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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