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CESTAT Allows Service Tax Exemption on One-Time Water Infrastructure Charges
Case Law Details
- Case Name
- State Industries Promotion Corporation of Tamil Nadu Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Chennai
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State Industries Promotion Corporation of Tamil Nadu Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai)
The appeal before CESTAT Chennai concerned whether the appellant, a State industrial development corporation, was liable to pay service tax on the 50% capital cost collected upfront from industrial allottees for establishing water supply infrastructure in industrial estates. The appellant grants industrial plots on 99-year leases and requires each allottee to enter into a separate water supply agreement. Under this arrangement, allottees pay a one-time upfront...
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