https://www.taxtmi.com/caselaws?id=342935 CESTAT New Delhi held that appellant development authority was liable for service tax on certain charges collected from land allottees. One-time premium for long-term leases of 30+ years was exempt under Section 104 of Finance Act 1994, but leases under 30 years remained taxable. Economic rent received post-July 2010 was subject to service tax following precedent. Road maintenance charges were exempt under Section 97, but other maintenance services remained taxable. Transfer charges under Rule 18 were taxable as part of lease arrangements. Extended limitation period was not invoked given appellant's government status and absence of malafide intent. Penalties were set aside due to lack of malafide intention. en-us Fri, 12 May 2017 00:00:00 +0530 Fri, 16 May 2025 17:03:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342935 CESTAT New Delhi held that appellant development authority was liable for service tax on certain charges collected from land allottees. One-time premium for long-term leases of 30+ years was exempt under Section 104 of Finance Act 1994, but leases under 30 years remained taxable. Economic rent received post-July 2010 was subject to service tax following precedent. Road maintenance charges were exempt under Section 97, but other maintenance services remained taxable. Transfer charges under Rule 18 were taxable as part of lease arrangements. Extended limitation period was not invoked given appellant's government status and absence of malafide intent. Penalties were set aside due to lack of malafide intention. Case-Laws Service Tax Fri, 12 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342935