https://www.taxtmi.com/caselaws?id=325490 The court upheld the constitutionality of clause 13(c) of Notification No.25/2012 Service Tax, which imposed service tax on construction services provided to charitable educational institutes. The court found that the clause did not violate constitutional rights and was a valid exercise of delegated legislation. The exemption provided for buildings owned by entities registered under Section 12AA of the Income Tax Act primarily for religious use was deemed constitutional. As the petitioner failed to show arbitrariness or discrimination, the court dismissed the petition. en-us Thu, 04 Feb 2016 00:00:00 +0530 Tue, 04 Oct 2016 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325490 The court upheld the constitutionality of clause 13(c) of Notification No.25/2012 Service Tax, which imposed service tax on construction services provided to charitable educational institutes. The court found that the clause did not violate constitutional rights and was a valid exercise of delegated legislation. The exemption provided for buildings owned by entities registered under Section 12AA of the Income Tax Act primarily for religious use was deemed constitutional. As the petitioner failed to show arbitrariness or discrimination, the court dismissed the petition. Case-Laws Service Tax Thu, 04 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325490