CESTAT Grants Cum-Tax Benefit as Service Tax Was Not Collected Separately: CESTAT Chennai

Tuticorin Sri Subramanya Swami Vs Commissioner of GST & Central Excise (CESTAT Chennai) The CESTAT Chennai disposed of an appeal filed by a society registered under the Tamil Nadu Societies Registration Act against service tax demands raised under “Renting of Immovable Property Service” for the period from June 2007 to March 2014. The department alleged that the appellant had rented shops constructed on immovable properties for commercial purposes without obtaining registration or paying service tax. Two show cause notices were issued demanding service tax, interest, and penalties. The...