https://www.taxtmi.com/caselaws?id=200671 The court dismissed the appeal, upholding the Tribunal's decision. It held that long-term leases of vacant land for commercial purposes are subject to Service Tax, regardless of the lease duration. The court rejected the argument that statutory bodies performing sovereign functions are exempt from Service Tax, emphasizing that leasing immovable property for consideration constitutes a taxable service. The issue of a second show cause notice overlapping with a previous notice was remanded for further examination by the Commissioner. en-us Fri, 10 Apr 2015 00:00:00 +0530 Thu, 12 Apr 2018 10:05:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200671 The court dismissed the appeal, upholding the Tribunal's decision. It held that long-term leases of vacant land for commercial purposes are subject to Service Tax, regardless of the lease duration. The court rejected the argument that statutory bodies performing sovereign functions are exempt from Service Tax, emphasizing that leasing immovable property for consideration constitutes a taxable service. The issue of a second show cause notice overlapping with a previous notice was remanded for further examination by the Commissioner. Case-Laws Service Tax Fri, 10 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200671