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CESTAT Flags Inconsistent Service Tax Treatment on Religious Institution’s Shop Rentals
Case Law Details
- Case Name
- Pazhayapally Muslim Jama Ath Vs Commissioner of Central Excise (CESTAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Bangalore
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Pazhayapally Muslim Jama Ath Vs Commissioner of Central Excise (CESTAT Bangalore)
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore remanded a dispute relating to service tax demand on rental income earned by a religious institution after noting inconsistent departmental decisions on the same exemption issue.
The appellant, a religious body registered under Section 12A of the Income Tax Act, had rented out premises during the period from 01.07.2012 to 31.12.2013 but did not pay service tax on the rental income. A show cause notice dated 09.05.2014 dema...



