Religious Bodies Exempt from Service Tax on Renting Immovable Property Pre-01.07.2012

Church of South India Trust Association Vs Commissioner of CGST & Central Excise (CESTAT Chennai) The case of Church of South India Trust Association vs Commissioner of CGST & Central Excise (CESTAT Chennai) revolves around the issue of whether the Church of South India Trust Association (CSITA) is liable to pay service tax on renting out its immovable properties for commercial activities prior to 1st July 2012. CSITA, a constituent of the Church of South India (CSI), owns various properties and rents them out for commercial purposes. The intelligence gathered by the tax authorities in...