2019 (7) TMI 1671

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....2. Heard the parties. 3. Brief facts of the case are that the appellant applied for refund of service tax of Rs. 4,07,514/- paid on services provided by "M/s Balaji Construction Company‟ on the grounds that these services were not taxable because the appellant is a "Charitable Trust‟ registered under Section 12A/12AA of the Income Tax Act, 1961. They submitted a copy of Certificate issued under Section 12AA of the Income Tax Act, 1961 (earlier Section 12A(a)]. The trust is running a "Satsang Bhawan‟ which is meant predominantly for religious use by general public. They are also registered vide Registration No. AAATT3056FSD001 for discharging their service tax liability under reverse charge mechanism, on works contract s....

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....letion, fitting out, repair, maintenance, renovation, or alteration of,- (a) ........ ....... (b) ........ ....... (c) A building owned by an entity registered under section 12AA of the Income Tax Act, 1961 (43 of 1961) and meant predominantly for religious use by general public;"  5. Pursuant to show cause notice the adjudicating authority denied the refund observing that the Certificate of Registration dated 08.12.1998 under Section 12A(a) of the Income Tax Act, 1961 appears to be an acknowledgement of the application for registration, and is not a certificate of registration as referred to under Section 12AA of the Income Tax Act as mentioned in para 13 of the exemption notification. Being aggrieved, th....