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CESTAT partly allowed appeal concerning Service Tax liability under Renting of Immovable Property Service (RIPS). Tribunal held vacant land appurtenant to warehouses was taxable under RIPS, while standalone vacant land without associated buildings was excluded. Demand for Site Formation & Clearance Service (SFCS) and Commercial/Industrial Construction Service (CICS) remanded for recalculation considering abatements. Rental advances deemed taxable but required verification to prevent double taxation. Extended period of limitation upheld due to appellant's failure to register and pay Service Tax timely. Matter remanded to Original Adjudicating Authority for reassessment of tax liability, adjustments for prior payments, and verification of supporting documentation.
CESTAT partly allowed appeal concerning Service Tax liability under Renting of Immovable Property Service (RIPS). Tribunal held vacant land appurtenant to warehouses was taxable under RIPS, while standalone vacant land without associated buildings was excluded. Demand for Site Formation & Clearance Service (SFCS) and Commercial/Industrial Construction Service (CICS) remanded for recalculation considering abatements. Rental advances deemed taxable but required verification to prevent double taxation. Extended period of limitation upheld due to appellant's failure to register and pay Service Tax timely. Matter remanded to Original Adjudicating Authority for reassessment of tax liability, adjustments for prior payments, and verification of supporting documentation.
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