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HomeIndirect TaxesOne-Time Water Infrastructure Charges on Long-Term Industrial Leases Not Taxable as Support...

One-Time Water Infrastructure Charges on Long-Term Industrial Leases Not Taxable as Support Services: CESTAT

Indirect Taxes

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By Mariya Paliwala
One-Time Water Infrastructure Charges on Long-Term Industrial Leases Not Taxable as Support Services: CESTAT

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The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has set aside a service tax demand raised against State Industries Promotion Corporation of Tamil Nadu Ltd. (SIPCOT), ruling that the one-time amount collected from industrial allottees towards water supply infrastructure qualifies for exemption under Section 104 of the Finance Act, 1994. …

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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