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1 - 10 of 15 (0.29 seconds)Section 78 in Finance Act, 1999 [Entire Act]
Section 73 in Finance Act, 1999 [Entire Act]
Finance Act, 1999
The Income Tax Act, 1961
The Central Excise Act, 1944
Government Of Kerala vs Mother Superior Adoration Convent on 1 March, 2021
Counsel stated that the appellant had no part in such deficit payment.
It is a settled position of law that the exemption notification should be
construed strictly as per the wording of the notification. However,
there is an exception if the exemption notification is a beneficial
exemption having their purpose as encouragement or promotion of
certain activities, then it should be liberally. He placed on the deicison
in the case of Government of Kerala v. Mother Superior Adoration
Convent. Since, the notification is on the government contracts with
respect to roads, religions (tourism centers), drainages etc, the
7 ST/50045/2016 (Tri.-Del.)
8 Final Order No. 85856 of 2024 dt. 14.08.2024
5
Service Tax Appeal No. 20186 Of 2023
exemption enshrined under Sl. No 12A(a) has to be considered as a
beneficial exemption and not general exemption.
Commnr. Of Customs (Import), Mumbai vs M/S. Dilip Kumar And Company on 30 July, 2018
(ii) Where the Rupees One Hundered and in
amount/consideration in the addition Rupees One Hundred for
agreement does exceeds Rs. every Rupees 10 lacs or part
10 lacs thereof in excess of Rupees 10
lac, subject to maximum of Rs. 5
lacs
Ld. AR submitted that as appropriate stamp duty was not paid by the
appellant. Therefore, the condition of the notification had not been
fulfilled on this context, ld. AR relied on the judgement passed in the
case of Commissioner Of Customs (Import), Mumbai vs M/S. Dilip
Kumar And Company9.