Supreme Court Upholds Original Intent of Service Tax Exemption, Interprets "or" in Clause 2(s) as Intended Alternative.

Supreme Court Upholds Original Intent of Service Tax Exemption, Interprets "or" in Clause 2(s) as Intended Alternative. https://www.taxtmi.com/highlights?id=72611 Exemption from Service tax - interpretation of “or” as “and” - governmental authority - educational institutions - Indian Institute of Technology, Patna (IIT Patna) - National Institute of Technology, Rourkela (NIT Rourkela) - While the Clarification Notification introduced an amended version of clause 2(s), the whole canvas was open for the author to define “governmental authority” whichever way it wished; however, “governmental authority” was re-defined with a purpose to make the clause workable in contra-distinction to the earlier definition. Therefore, we cannot overstep and interpret “or” as “and” so as to allow the alternative outlined in clause 2(s) to vanish. - SC en-us Wed, 18 Oct 2023 07:41:39 +0530 Wed, 18 Oct 2023 07:41:39 +0530 TaxTMI RSS Generator Supreme Court Upholds Original Intent of Service Tax Exemption, Interprets "or" in Clause 2(s) as Intended Alternative. https://www.taxtmi.com/highlights?id=72611 Exemption from Service tax - interpretation of “or” as “and” - governmental authority - educational institutions - Indian Institute of Technology, Patna (IIT Patna) - National Institute of Technology, Rourkela (NIT Rourkela) - While the Clarification Notification introduced an amended version of clause 2(s), the whole canvas was open for the author to define “governmental authority” whichever way it wished; however, “governmental authority” was re-defined with a purpose to make the clause workable in contra-distinction to the earlier definition. Therefore, we cannot overstep and interpret “or” as “and” so as to allow the alternative outlined in clause 2(s) to vanish. - SC Highlights Service Tax Wed, 18 Oct 2023 07:41:39 +0530 https://www.taxtmi.com/highlights?id=72611