Renting of immovable property, Mandap services taxable, not exempted as Government authority.

The appellant, not classified as a Governmental Authority under Notification No. 25/2012-ST, is subject to taxation for renting immovable property and providing Mandap Keeper services. The show cause notice issued was deemed specific, and the appellant failed to demonstrate that community centers were used for religious activities. The appellant is neither a Government nor a local authority. The extended period of limitation was correctly applied. While penalties under Section 78 were dismissed, those under Section 77 for non-registration and non-filing of returns were upheld. The appeal was partially allowed by the CESTAT. .....

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