https://www.taxtmi.com/caselaws?id=384197 The tribunal upheld the Service Tax on lease of vacant land and lease premium, qualifying them as taxable. The appellant was not considered a governmental authority for exemption. The extended period of limitation was invoked due to the appellant's non-disclosure. Liability for interest on unpaid service tax was confirmed. Penalties under Sections 76, 77, and 78 were upheld. The matter of plots leased for residential use and hotels was remanded for re-examination. The appeals were dismissed, except for the remanded issue. Penalties under Section 78 were to be re-determined within four months. en-us Mon, 05 Aug 2019 00:00:00 +0530 Wed, 22 Jan 2020 15:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384197 The tribunal upheld the Service Tax on lease of vacant land and lease premium, qualifying them as taxable. The appellant was not considered a governmental authority for exemption. The extended period of limitation was invoked due to the appellant's non-disclosure. Liability for interest on unpaid service tax was confirmed. Penalties under Sections 76, 77, and 78 were upheld. The matter of plots leased for residential use and hotels was remanded for re-examination. The appeals were dismissed, except for the remanded issue. Penalties under Section 78 were to be re-determined within four months. Case-Laws Service Tax Mon, 05 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384197