https://www.taxtmi.com/article/detailed?id=6375 The note argues that differential service tax treatment on construction of charitable educational institutions constitutes arbitrary class legislation because religious and educational charities share the same public-benefit character; prior circulars exempted construction of charitable educational institutes, but a later notification grants disparate exemptions, causing tax incidence to fall on educational societies and undermining their charitable purpose and tax credit mechanisms. en-us Fri, 07 Aug 2015 06:33:02 +0530 Fri, 07 Aug 2015 06:33:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6375 The note argues that differential service tax treatment on construction of charitable educational institutions constitutes arbitrary class legislation because religious and educational charities share the same public-benefit character; prior circulars exempted construction of charitable educational institutes, but a later notification grants disparate exemptions, causing tax incidence to fall on educational societies and undermining their charitable purpose and tax credit mechanisms. Articles Service Tax Fri, 07 Aug 2015 06:33:02 +0530 https://www.taxtmi.com/article/detailed?id=6375