TMI BlogClarification regarding scope of Notification No. 25/2012-Service Tax dated 20.06.2012, Sl. No. 5(a)X X X X Extracts X X X X X X X X Extracts X X X X ..... missioners of Customs and Central Excise (All) Principal Chief Commissioners of Central Excise Service Tax (All) Principal Director Generals of Goods and Service Tax/System/CEI Director General of Audit/Tax Payer Services Principal Commissioners/ Commissioners of Customs and Central Excise (All) Principal Commissioners/Commissioners of Central Excise and Service Tax (All) Principal Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to a religion, meditation or spirituality. 'General Public ' according to the notification, means the body of people at large, sufficiently defined by some common quality of public or impersonal nature. 'Renting' has been defined in the Finance Act, 1994 as allowing, permitting or granting access, entry, occupation, use or any such facility, in any immovable property, with or w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing or place is situated. Black's Law Dictionary 'The immediate neighborhood ofa palace or court. 4. In the case of CCE, Mangalore Vs. Dakshina Kannada Mogaveera Mahajana Sangha [2010 (17) S.T.R. 258 (Tri.- Bang.)] ., involving identical issue, CESTAT, Bangalore held after perusing the photographs of the temple complex that since the entire temple complex and marriage h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as defined in the New Shorter Oxford English Dictionary. 6. In view of the above, field formations may not take a restricted view of the word 'precincts' and consider all immovable property of the religious place located within the outer boundary walls of the complex (of buildings and facilities) in which the religious place is located, as being located in the precincts of the religi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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