https://www.taxtmi.com/caselaws?id=751782 CESTAT Chennai held that the assessee, being a religious body, was not liable for service tax on renting of immovable property services prior to 01.07.2012 as such services by religious bodies were excluded from levy. The demand for the pre-July 2012 period was set aside. For the post-amendment period, the assessee discharged service tax obligations under VCES without penalty liability. The tribunal dismissed the department's appeal, upholding that no penalty was warranted for the transitional period given the interpretational nature of the issue. en-us Mon, 15 Apr 2024 00:00:00 +0530 Tue, 31 Mar 2026 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751782 CESTAT Chennai held that the assessee, being a religious body, was not liable for service tax on renting of immovable property services prior to 01.07.2012 as such services by religious bodies were excluded from levy. The demand for the pre-July 2012 period was set aside. For the post-amendment period, the assessee discharged service tax obligations under VCES without penalty liability. The tribunal dismissed the department's appeal, upholding that no penalty was warranted for the transitional period given the interpretational nature of the issue. Case-Laws Service Tax Mon, 15 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751782