2025 (6) TMI 1172

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....nt for the Appellant Shri Rajesh Shastry, Superintendent, Authorised Representative for the Respondent ORDER PER : P.A. AUGUSTIAN The issue in the present appeal is whether the appellant who had provided their premises on rent is liable to pay service tax on the rent received by them. Appellant is not registered under 'renting of immovable property service' and also not paid service tax ev....

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....ew Testaments, without note or comment, throughout India and to undertake and execute in India all kinds of trusts and ......." 2.1 The learned counsel drew our attention to the relevant provisions of law under Section 65(105(zzzz) whereunder "Any services provided or to be provided to any person, by any other person in relation to rendering of immovable property for use in the course or furthera....

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....issue in detail and held that such demand of service tax on religious body is unsustainable. 2.3 Learned CA also relied on the following decisions: * Diocese of Tanjore Soceity vs. CGST & CE, Trichy: 2023 (9) TMI - CESTAT Chennai. * Hindu Public and Ors. Vs. Rajdhani Puja Samithee and Ors.: 1999 (3) TMI 723 - SC 3. Learned Authorised Representative (AR) for the Revenue reiterating the find....