https://www.taxtmi.com/highlights?id=72104 Liability of appellant to pay service tax or not - Merely because the Diocese is registered under the Societies Registration Act, 1860, it cannot be said that it automatically means that the Diocese is not a religious body - Revenue has failed to establish that the Diocese is not a religious body and will be covered by the definition under section 65(90a) of the Finance Act 1994 - appellant will be subject to levy under service tax for renting of immovable property only from 01/07/2012 and not before that date - AT en-us Wed, 20 Sep 2023 12:11:35 +0530 Wed, 20 Sep 2023 12:11:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=72104 Liability of appellant to pay service tax or not - Merely because the Diocese is registered under the Societies Registration Act, 1860, it cannot be said that it automatically means that the Diocese is not a religious body - Revenue has failed to establish that the Diocese is not a religious body and will be covered by the definition under section 65(90a) of the Finance Act 1994 - appellant will be subject to levy under service tax for renting of immovable property only from 01/07/2012 and not before that date - AT Highlights Service Tax Wed, 20 Sep 2023 12:11:35 +0530 https://www.taxtmi.com/highlights?id=72104