https://www.taxtmi.com/caselaws?id=446761 CESTAT Allahabad upheld service tax demand on appellant renting premises at Krishi Pradarshini, Aligarh to vendors for business activities. Tribunal held renting of immovable property became taxable service from 01.07.2012 under Section 66E of Finance Act, 1994. Appellant's registration under Section 12AA of Income Tax Act did not qualify for exemption under Notification No.25/2012, which applies only to charitable services. Extended period of limitation properly invoked as appellant deliberately avoided registration and tax payment despite knowing liability. Penalties under Sections 77 and 78, interest under Section 75, and late fees under Section 70 were upheld. Appeal dismissed. en-us Fri, 27 Oct 2023 00:00:00 +0530 Mon, 11 Dec 2023 15:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446761 CESTAT Allahabad upheld service tax demand on appellant renting premises at Krishi Pradarshini, Aligarh to vendors for business activities. Tribunal held renting of immovable property became taxable service from 01.07.2012 under Section 66E of Finance Act, 1994. Appellant's registration under Section 12AA of Income Tax Act did not qualify for exemption under Notification No.25/2012, which applies only to charitable services. Extended period of limitation properly invoked as appellant deliberately avoided registration and tax payment despite knowing liability. Penalties under Sections 77 and 78, interest under Section 75, and late fees under Section 70 were upheld. Appeal dismissed. Case-Laws Service Tax Fri, 27 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446761