TMI Blog2013 (9) TMI 791X X X X Extracts X X X X X X X X Extracts X X X X ..... on 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellants : Shri A Shankar and M Lava, Advs. For the Respondent : Shri Jeevan J Neeralagi, Adv. JUDGEMENT:- PER : Ram Mohan Reddy Since common questions of fact and that of law arise for decision making in these petitions, with the consent of the learned counsel the petitions are clubbed together, heard finally and disposed of by this order. 2. After having heard the learned Counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erties for erection of hoardings and letting out, office/commercial premises after obtaining service, tax registration dated 8.5.2009 under the category of 'Sale of Space or Time for Advertisement and Renting of Immovable Property Services' having made reference to Section 65(90a) and Section 65 (105)(zzzm)/(zzzz) of the Finance Act, 1994 without noticing that the agreements of lease is entered in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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