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CESTAT adjudicated that the appellant provided taxable "renting of immovable property service" by leasing 22.68 acres of vacant land to the lessee. The tribunal found the revenue sharing arrangement was essentially a rental agreement, not a principal-to-principal contract. The additional lease amount calculated as 75% of receipts did not alter the rental nature of the transaction. Service tax demand, extended limitation period, and penalties were upheld as legally valid, with the appellant's deliberate suppression of lease income constituting willful tax evasion. The appeal was consequently dismissed.
CESTAT adjudicated that the appellant provided taxable "renting of immovable property service" by leasing 22.68 acres of vacant land to the lessee. The tribunal found the revenue sharing arrangement was essentially a rental agreement, not a principal-to-principal contract. The additional lease amount calculated as 75% of receipts did not alter the rental nature of the transaction. Service tax demand, extended limitation period, and penalties were upheld as legally valid, with the appellant's deliberate suppression of lease income constituting willful tax evasion. The appeal was consequently dismissed.
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