2016 (3) TMI 674

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....d educational charitable institutes and both registered under Section 12AA of the Income Tax Act, 1961 (in short, "the Act"). Further prayer has been made for a direction to the respondents not to levy tax on the contractors who provide construction service to the petitioner i.e. indirect tax to be borne by the petitioner. 2. A few facts relevant for the decision of the controversy involved as narrated in the petition may be noticed. The petitioner is an association of private unaided technical institutions in the State of Punjab. The colleges associated with the petitioner association are imparting education in the field of engineering, M.Sc., MCA, MBA, BBA and other subjects. The main aim and object is to provide education to the gener....

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....nstallation, completion, fitting out, repair, maintenance, renovation or alteration of :- a) & (b) xxxxxx c) a building owned by an entity registered under section 12AA of the Income Tax Act, 1961 (43 of 1961) and meant predominantly for religious use by general public." 5. A perusal of the above shows that the services provided by entities registered under Section 12AA of the Act and meant primarily for religious use by general public shall be exempted from service tax. 6. A statute enacted by Parliament or legislature can only be struck down by courts on two counts which are viz. (a) lack of legislative competence; and (b) violation of any of the fundamental rights granted in Part III of the Constitution of India o....