https://www.taxtmi.com/caselaws?id=237359 The note addresses whether a diocesan unit constitutes a separate assessee for service tax; it concludes the corporate documents show the unit functions as part of the parent trust, so the unit is not an independent entity for liability purposes and any proceedings should be directed against the parent body. It also records that the contested order imposed service tax, interest and penalties on the unit without stating reasons or considering the exemption claim under Section 65(90)(a) of the Finance Act, 1994, and directs liability assessment only against the principal association. en-us Tue, 13 Aug 2013 00:00:00 +0530 Sat, 17 Jan 2015 16:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237359 The note addresses whether a diocesan unit constitutes a separate assessee for service tax; it concludes the corporate documents show the unit functions as part of the parent trust, so the unit is not an independent entity for liability purposes and any proceedings should be directed against the parent body. It also records that the contested order imposed service tax, interest and penalties on the unit without stating reasons or considering the exemption claim under Section 65(90)(a) of the Finance Act, 1994, and directs liability assessment only against the principal association. Case-Laws Service Tax Tue, 13 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237359