Appellant is not a Governmental Authority exempted under ...

Appellant Taxed for Renting Property & Services; Penalties u/s 77 Upheld; Section 78 Dismissed; CESTAT Partially Allows Appeal.

January 10, 2025

Case Laws     Service Tax     AT

Appellant is not a Governmental Authority exempted under Notification No. 25/2012-ST. Renting of immovable property and Mandap Keeper services provided by Appellant are taxable. Show cause notice was not vague. Appellant failed to prove community centres were given for religious activities. Appellant is neither a Government nor local authority. Extended period of limitation correctly invoked. Penalties u/s 78 set aside, but upheld u/s 77 for non-registration and non-filing of returns. Appeal allowed in part by CESTAT.

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