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TMI Blog2019 (5) TMI 1413X X X X Extracts X X X X X X X X Extracts X X X X ..... ing a society, is maintaining the Mosque will not turn them into a religious body, though the same may be a charitable organization. The renting activity is not being done by the Mosque but the same is being undertaken by the society, which itself is not a religious body. There are no merits in the contention of the learned advocate that the appellant s society being engaged in religious activities would get excluded from the definition of Renting of Immovable Property . Mega Exemption Notification No.25/2012 dated 20/06/2012 provides exemption from service tax to services provided by an entity registered under Section 12AA of the Income Tax Act, 1961 by way of charitable activities. As such, it is seen that the exemption stands gran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he sides duly represented by Shri Nitin Chopra learned advocate appearing for the appellant and Shri Mohd. Altaf learned A.R. for the Revenue, we find that the appellant is a society registered under the Societies Registration Act for the purpose of undertaking various charitable activities. They provide charitable activities in relation to cremation of unclaimed dead bodies, organizing Eid Milan, running maintenance of Masjid and Graveyard and other activities for Muslims. They are also running an orphanage and are providing free lodging, food, educational expenses, career outlets etc. to the inmates of the orphanage and also to other persons. The society is also educating destitute girls, women, orphans and provides ways for their rehab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1961) by way of charitable activities. As such, it is the contention of the appellant that inasmuch as they are a charitable entity and the Mega Notification grants exemption to an entity and not to the services, the service tax confirmed against them is not warranted. Learned advocate appearing for the appellants have also assailed the impugned order on the point of limitation by submitting that the disputed issue is bona fide issue of interpretation and in the absence of any evidence to reflect upon mala fide on their part and the deliberately escape the payment of tax, longer period would not be available to the Revenue. 4. After hearing learned A.R. and after going through the impugned order, we find that there is no dis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red under Section 12AA of the Income Tax Act cannot be accepted inasmuch as the said exemption is further related to the services provided by registered entity, by way of charitable activities. It is only the services which are being provided by way of charitable activities which are exempted under the said Notification. Inasmuch as renting of immovable property cannot be considered to be a charitable activity, we are of the view that the Lower Authorities have rightly denied the benefit of the Notification in question. 5. However, we find that the demand stands raised for the period 2009-10 to 2013-14 by way of issuance of a show cause notice dated 29/02/2015, by way of invoking longer period of limitation. Admittedly the i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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