https://www.taxtmi.com/caselaws?id=251280 The Tribunal ruled that leasing vacant land for construction of buildings or temporary structures for business or commerce became taxable only from 1.7.2010. It clarified that service tax is chargeable on rent, not on one-time premiums. Leasing vacant land for residential complexes was deemed non-taxable. Processing charges for land allotment are taxable, but charges for building plans and penalties are not. Rent from staff for residential units is not taxable. The extended recovery period did not apply due to the appellant's belief. Penalties were waived based on the appellant's bona fide belief and statutory functions. The matter was remanded for further adjudication. en-us Thu, 28 Aug 2014 00:00:00 +0530 Tue, 14 Jun 2016 15:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251280 The Tribunal ruled that leasing vacant land for construction of buildings or temporary structures for business or commerce became taxable only from 1.7.2010. It clarified that service tax is chargeable on rent, not on one-time premiums. Leasing vacant land for residential complexes was deemed non-taxable. Processing charges for land allotment are taxable, but charges for building plans and penalties are not. Rent from staff for residential units is not taxable. The extended recovery period did not apply due to the appellant's belief. Penalties were waived based on the appellant's bona fide belief and statutory functions. The matter was remanded for further adjudication. Case-Laws Service Tax Thu, 28 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251280