Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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Informative
No Service Tax Leviable on GIDC’s Infrastructure Upgradation, Subletting, and other Fees during Impugned Period of either before or after 01.07.2012: CESTAT
Excise, VAT & CustomGST
The CESTAT ruled that no service tax is applicable on fees collected by the Gujarat Industrial Development Corporation (GIDC) for infrastructure upgradation, subletting, and other services during the impugned period, whether before or after July 1, 2012. This decision provides clarity regarding the tax liabilities of industrial development corporations and reinforces the principle that certain fees related to infrastructure improvements are outside the ambit of service tax.
