https://www.taxtmi.com/caselaws?id=380685 The Tribunal held that renting shops in the Masjid precincts by a charitable society does not qualify for exemption from service tax under the "Renting of Immovable Property Services" category. The society's status as a charitable institution and registration under Section 12AA of the Income Tax Act did not exempt it from service tax liability. The demand for service tax beyond the limitation period was set aside due to the appellant's genuine belief and lack of mala fide intent, leading to the dismissal of penalties imposed. en-us Wed, 22 May 2019 00:00:00 +0530 Mon, 25 Nov 2019 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380685 The Tribunal held that renting shops in the Masjid precincts by a charitable society does not qualify for exemption from service tax under the "Renting of Immovable Property Services" category. The society's status as a charitable institution and registration under Section 12AA of the Income Tax Act did not exempt it from service tax liability. The demand for service tax beyond the limitation period was set aside due to the appellant's genuine belief and lack of mala fide intent, leading to the dismissal of penalties imposed. Case-Laws Service Tax Wed, 22 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380685