Held - For the period prior to June, 2012, the provision of Section 65(90a) of the Finance Act, 1994 defines renting of immovable property and exclude renting of immovable property by a religious body or to a religious body. The running of shops in the Mosque premises is being done by the society, which cannot be considered to be a religious body. Merely because the appellant, being a society, is maintaining the Mosque will not turn them into .....

Held - We have carefully considered the submissions made by both the sides. We find that under the category of renting of immovable property, the service is taxable, if the property is rented out for the purpose of business or commerce. In the present case even though the appellants are charitable trust, the immovable property rented out is undisputedly for the purpose of commerce or business. There is no specific exemption notification in res.....