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    <title>2018 (11) TMI 1412 - ALLAHABAD HIGH COURT</title>
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    <description>The Court upheld the Advance Ruling exempting GST on the premium for leasing land allocated for healthcare facilities, preventing the demand for GST based on the ruling. The case involves the interpretation of notifications exempting service tax on upfront amounts for long-term leases of industrial plots. Despite the ruling being final, respondent no. 3 issued a notice demanding GST on the premium for leasing out a plot designated for healthcare purposes. The Court directed submissions of counter affidavits and listed the case for admission/final disposal, maintaining the interim measure until further orders.</description>
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    <pubDate>Thu, 22 Nov 2018 00:00:00 +0530</pubDate>
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      <title>2018 (11) TMI 1412 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=371069</link>
      <description>The Court upheld the Advance Ruling exempting GST on the premium for leasing land allocated for healthcare facilities, preventing the demand for GST based on the ruling. The case involves the interpretation of notifications exempting service tax on upfront amounts for long-term leases of industrial plots. Despite the ruling being final, respondent no. 3 issued a notice demanding GST on the premium for leasing out a plot designated for healthcare purposes. The Court directed submissions of counter affidavits and listed the case for admission/final disposal, maintaining the interim measure until further orders.</description>
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      <pubDate>Thu, 22 Nov 2018 00:00:00 +0530</pubDate>
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