https://www.taxtmi.com/caselaws?id=372386 The authority ruled that the services provided, including energy-efficient street lighting and operation and maintenance to the Municipal Corporation, do not qualify as "pure services" and are not exempt from tax under the specified notification. The ruling emphasized strict interpretation of exemption notifications and resolved any ambiguity in favor of revenue. The applicant or jurisdictional officer may appeal within 30 days. en-us Wed, 31 Oct 2018 00:00:00 +0530 Fri, 28 Mar 2025 14:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372386 The authority ruled that the services provided, including energy-efficient street lighting and operation and maintenance to the Municipal Corporation, do not qualify as "pure services" and are not exempt from tax under the specified notification. The ruling emphasized strict interpretation of exemption notifications and resolved any ambiguity in favor of revenue. The applicant or jurisdictional officer may appeal within 30 days. Case-Laws GST Wed, 31 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372386