Religious body providing renting of immovable property liable to service tax only from 01.07.2012

Diocese of Tanjore Society Vs Commissioner of GST & Central Excise (CESTAT Chennai) CESTAT Chennai held that appellant being religious body is liable to pay service tax for renting of immovable property only from 01.07.2012 and not before that date. Facts- Based on an intelligence gathered by the Preventive Unit, it was revealed that the appellant was engaged in the activity of renting out their commercial building complexes located in and around Thanjavur to various tenants for commercial purposes. It appeared that the appellant being a service provider had not obtained registration from ...