https://www.taxtmi.com/caselaws?id=385182 The Appellate Tribunal CESTAT ALLAHABAD ruled in favor of the appellant, recognizing the development authorities as Body Corporate under the Companies Act and allowing the benefit of Notification No.30/2012-ST. The Tribunal emphasized the need for conclusive evidence to establish eligibility for tax benefits under specific notifications, directing verification of the duty payment. This case underscores the importance of meeting legal requirements to claim tax benefits and the significance of proving the status of entities under relevant legislation for such entitlements. en-us Mon, 08 Apr 2019 00:00:00 +0530 Sat, 31 Aug 2019 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385182 The Appellate Tribunal CESTAT ALLAHABAD ruled in favor of the appellant, recognizing the development authorities as Body Corporate under the Companies Act and allowing the benefit of Notification No.30/2012-ST. The Tribunal emphasized the need for conclusive evidence to establish eligibility for tax benefits under specific notifications, directing verification of the duty payment. This case underscores the importance of meeting legal requirements to claim tax benefits and the significance of proving the status of entities under relevant legislation for such entitlements. Case-Laws Service Tax Mon, 08 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385182