University liable to Pay Service Tax on Renting of Immovable Property

Manonmaniam Sundaranar University Vs Joint Director (GST Intelligence) (Madras High Court)

The University is renting the property to other institutions and collecting rent from them. Therefore, the second respondent was justified in raising demand for the said service. However, there is no justification in levying penalty. The assessee is not a private entity. The respondents do not allege forgery or misrepresentation. I sustain the impugned order in so far as the demand for payment of Service Tax on renting of immovable pro

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