https://www.taxtmi.com/caselaws?id=289979 A trust holding registration recorded under section 12A(a) was treated as sufficiently registered under section 12AA for the exemption notification, because sections 12A and 12AA had to be read together and the record showed continuing charitable status in income-tax proceedings. On that basis, construction services for a building owned by the trust and meant predominantly for religious use by the general public fell within the exemption. The refund claim with interest under the applicable rules was therefore maintainable, and rejection of the claim was unsustainable. en-us Wed, 10 Jul 2019 00:00:00 +0530 Sat, 31 Oct 2020 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289979 A trust holding registration recorded under section 12A(a) was treated as sufficiently registered under section 12AA for the exemption notification, because sections 12A and 12AA had to be read together and the record showed continuing charitable status in income-tax proceedings. On that basis, construction services for a building owned by the trust and meant predominantly for religious use by the general public fell within the exemption. The refund claim with interest under the applicable rules was therefore maintainable, and rejection of the claim was unsustainable. Case-Laws Service Tax Wed, 10 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289979