Religious Trust Liable to Service Tax as Commercial Shop Rentals Were Not Exempt

Advertisement Marthoma Cheriya Pally Vs Commissioner of Central Excise (CESTAT Bangalore) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore partly allowed the appeal filed by a religious church registered as a charitable trust against the Order-in-Appeal dated 23 February 2018, which had confirmed service tax demand on rental income from immovable properties for the period after 1 July 2012. The Commissioner (Appeals) had held that the appellant was not entitled to the benefit of Notification No. 25/2012-ST dated 20 June 2012 and had reduced the penalty under Sectio...