https://www.taxtmi.com/caselaws?id=370634 The appeal was allowed regarding the demand of service tax on the lump-sum amount received for letting vacant land for industrial purposes. The appellant was granted exemption under Section 104 of the Finance Act, 1994. However, issues related to service tax on rent collected on vacant land/plot, renting of infrastructural facilities, and Centage charges were remanded to the Original authority for reevaluation and recalculation of service tax without penalties beyond specific dates. en-us Thu, 08 Nov 2018 00:00:00 +0530 Wed, 21 Nov 2018 21:29:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370634 The appeal was allowed regarding the demand of service tax on the lump-sum amount received for letting vacant land for industrial purposes. The appellant was granted exemption under Section 104 of the Finance Act, 1994. However, issues related to service tax on rent collected on vacant land/plot, renting of infrastructural facilities, and Centage charges were remanded to the Original authority for reevaluation and recalculation of service tax without penalties beyond specific dates. Case-Laws Service Tax Thu, 08 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370634