https://www.taxtmi.com/caselaws?id=764418 CESTAT Allahabad ruled that appellant governmental authority was liable for service tax on renting immovable property and mandap keeper services. The tribunal held that letting property for consideration based on public offers constitutes taxable service, not statutory function in public interest. Show cause notice was found valid, not vague. Appellant failed to prove community centres were used for religious activities or establish exemption status. Extended limitation period was correctly invoked. Section 78 penalties were set aside while Section 77 penalties for non-registration and non-filing returns were upheld. Appeal partially allowed. en-us Tue, 07 Jan 2025 00:00:00 +0530 Thu, 03 Jul 2025 17:41:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764418 CESTAT Allahabad ruled that appellant governmental authority was liable for service tax on renting immovable property and mandap keeper services. The tribunal held that letting property for consideration based on public offers constitutes taxable service, not statutory function in public interest. Show cause notice was found valid, not vague. Appellant failed to prove community centres were used for religious activities or establish exemption status. Extended limitation period was correctly invoked. Section 78 penalties were set aside while Section 77 penalties for non-registration and non-filing returns were upheld. Appeal partially allowed. Case-Laws Service Tax Tue, 07 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764418