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    <title>2013 (12) TMI 1611 - CESTAT BANGALORE</title>
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    <description>The Commissioner confirmed a Service Tax demand on the petitioner for construction services related to cottages for Tirumala Tirupati Devasthanams. The petitioner challenged the order, arguing the service was non-taxable as it was for religious purposes. The Board clarified that constructions for religious purposes are non-taxable. The construction of cottages for TTD was deemed not taxable under Section 65(105)(zzzza). The issue of whether TTD&#039;s accommodation for promoting Hindu religion constitutes a business of promoting religion was left for further examination. Pre-deposit was waived, and proceedings were stayed pending appeal disposal.</description>
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    <pubDate>Wed, 18 Dec 2013 00:00:00 +0530</pubDate>
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      <title>2013 (12) TMI 1611 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=190595</link>
      <description>The Commissioner confirmed a Service Tax demand on the petitioner for construction services related to cottages for Tirumala Tirupati Devasthanams. The petitioner challenged the order, arguing the service was non-taxable as it was for religious purposes. The Board clarified that constructions for religious purposes are non-taxable. The construction of cottages for TTD was deemed not taxable under Section 65(105)(zzzza). The issue of whether TTD&#039;s accommodation for promoting Hindu religion constitutes a business of promoting religion was left for further examination. Pre-deposit was waived, and proceedings were stayed pending appeal disposal.</description>
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      <law>Service Tax</law>
      <pubDate>Wed, 18 Dec 2013 00:00:00 +0530</pubDate>
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