Service Tax Exemption for Religious Construction under Clause 13(c) Not Applicable to Charitable Projects, Court Rules.

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....Exemption from service tax on construction service provided in case of religious use but not to charitable purpose - clause 13(c) of Notification No. 25/2012-ST, dated 20.6.2012 - in the absence of petitioner's demonstration that the enactment/provision/notification is arbitrary, discriminatory or violative of Article 14 of the Constitution of India, it cannot be declared to be unconstitutional. - HC....