Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
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Exemption from Service Tax - Road construction services in private commercial premises - The Tribunal analyzed the wording of Notification No. 24/2009 and its retrospective amendment introduced by the Finance Act, 2012. It noted that the notification did not specify that the exemption applied only to public utility roads. Referring to legal precedents, including the cases of Rajendra Singh Bhamboo and NMC Industries Private Ltd, the Tribunal affirmed that the exclusion clause in the definition of taxable services did not differentiate between private and public roads. Thus, the benefit of the exemption should extend to road construction services provided to commercial entities, as in the appellant's case.
Exemption from Service Tax - Road construction services in private commercial premises - The Tribunal analyzed the wording of Notification No. 24/2009 and its retrospective amendment introduced by the Finance Act, 2012. It noted that the notification did not specify that the exemption applied only to public utility roads. Referring to legal precedents, including the cases of Rajendra Singh Bhamboo and NMC Industries Private Ltd, the Tribunal affirmed that the exclusion clause in the definition of taxable services did not differentiate between private and public roads. Thus, the benefit of the exemption should extend to road construction services provided to commercial entities, as in the appellant's case.
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