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2013 (9) TMI 791 - HC - Service TaxSeparate Legal Entity or not – renting of immovable property - The petitioner pointed to the 'certificate of incorporation' of the Church of South India Trust Association issued u/d 248(5) of Indian Companies Act, 1913 as also the memorandum of association of the Church of South India Trust Association, to submit that the Karnataka Central Diocese was a Unit and was not a separate legal entity - The petitioner-CSTIA, Karnataka Central Diocese was not an assessee nor a person for the purpose of service tax. Held that:- respondent-revenue does not oppose the submission that petitioner is not a legal entity but serves as a Unit of the CSITA and that if at all any proceeding is to be initiated, it is against CSITA - The petition was accordingly allowed in part - The vires of Section 65(90)(a) and Section 65(105)(zzzz) of the Finance Act, 1994 though questioned in this petition does not survive for consideration and was kept open for consideration in an appropriate proceeding - If the Finance Act, 1994 in respect of the service tax applies to Church of South India Trust Association which is the organization which owns and holds immovable property, it was open for the respondent-revenue to apply its mind before taking any action for the purpose of issue of proposition notice.
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