https://www.taxtmi.com/caselaws?id=788879 Renting by or to a religious body was excluded from taxable renting of immovable property for the pre-01.07.2012 regime, so leasing by a church of premises held as part of its religious institution was not taxable for that period. For the post-01.07.2012 period, commercial shops let to private tenants within church premises were not covered by the exemption for precincts of a religious place meant for the general public. The extended period and penalties were not justified because the record showed confusion on levy and the assessee had obtained registration after departmental approach, so liability was confined to tax and interest for the normal period with recomputation required. en-us Wed, 04 Mar 2026 00:00:00 +0530 Tue, 31 Mar 2026 08:27:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788879 Renting by or to a religious body was excluded from taxable renting of immovable property for the pre-01.07.2012 regime, so leasing by a church of premises held as part of its religious institution was not taxable for that period. For the post-01.07.2012 period, commercial shops let to private tenants within church premises were not covered by the exemption for precincts of a religious place meant for the general public. The extended period and penalties were not justified because the record showed confusion on levy and the assessee had obtained registration after departmental approach, so liability was confined to tax and interest for the normal period with recomputation required. Case-Laws Service Tax Wed, 04 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788879