https://www.taxtmi.com/caselaws?id=348029 The Tribunal upheld the decision of the Commissioner (Appeals) in favor of the respondent Municipal Corporation, ruling that Sopo charges collected were not subject to service tax as vacant land did not fall under Renting of Immovable Property service. The Tribunal also accepted the respondent's bonafide belief regarding service tax liability, considering the timing of communication from the revenue and ongoing legal disputes. The imposition of penalty under Section 78 of the Finance Act was rejected, and the challenge to levy service tax on shops rented out was dismissed as markets developed by the Municipal Corporation were not part of its constitutional responsibilities. en-us Tue, 18 Jul 2017 00:00:00 +0530 Fri, 05 Jan 2018 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348029 The Tribunal upheld the decision of the Commissioner (Appeals) in favor of the respondent Municipal Corporation, ruling that Sopo charges collected were not subject to service tax as vacant land did not fall under Renting of Immovable Property service. The Tribunal also accepted the respondent's bonafide belief regarding service tax liability, considering the timing of communication from the revenue and ongoing legal disputes. The imposition of penalty under Section 78 of the Finance Act was rejected, and the challenge to levy service tax on shops rented out was dismissed as markets developed by the Municipal Corporation were not part of its constitutional responsibilities. Case-Laws Service Tax Tue, 18 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348029