Search Results Page
Search Results
1 - 4 of 4 (1.75 seconds)Finance Act, 1999
Section 66 in Finance Act, 1999 [Entire Act]
The Assam State Textbook Production And ... vs Deputy Commissioner Of Income Tax on 30 April, 2003
24. In this view of the matter, it may not be necessary to
examine the remaining contentions advanced by the Learned
Counsel for the appellant regarding the exemption granted
under Serial No. 18 of the notification dated 20-6-2012."
As brought to notice, we observe that the Hon'ble Apex Court
also in the case titled as Assam State Tax Book Production and
Publication Corporation vs. CIT reported in 2009 (17) SCC 391
has held that providing hostel facility to people is also an activity
7
Service Tax Appeal No. 51012 of 2020
incidental to imparting the education. In view of the decision of the
Hon'ble Supreme Court & Hon'ble High Court of Karnataka as well as
of this Tribunal, dealing with identical issue as involved in the present
appeal and finding no other fact which may distinguish the present
appeal from those decisions, we hold that the issue stands already
decided and we do not differ from the findings arrived at. Since, the
findings of the order under challenge are contrary to those findings,
we hereby set-aside the order under challenge and consequent
thereto , the appeal is allowed.
1