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    <title>2021 (3) TMI 1026 - MADRAS HIGH COURT</title>
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    <description>The court found in favor of the petitioner in a case concerning service tax liability for construction works for an educational trust. The court quashed the order proposing service tax and penalties, citing that the work for the educational trust did not constitute commercial or industrial service. It deemed the non-impleading of the educational trust as a serious defect, leading to a remittance of the matter for fresh consideration. The court directed the first respondent to involve the educational trust in determining the nature of the service provided, following relevant legal principles. The writ petition was allowed without costs.</description>
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    <pubDate>Tue, 09 Mar 2021 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=405698</link>
      <description>The court found in favor of the petitioner in a case concerning service tax liability for construction works for an educational trust. The court quashed the order proposing service tax and penalties, citing that the work for the educational trust did not constitute commercial or industrial service. It deemed the non-impleading of the educational trust as a serious defect, leading to a remittance of the matter for fresh consideration. The court directed the first respondent to involve the educational trust in determining the nature of the service provided, following relevant legal principles. The writ petition was allowed without costs.</description>
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      <pubDate>Tue, 09 Mar 2021 00:00:00 +0530</pubDate>
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