https://www.taxtmi.com/caselaws?id=417809 The Appellate Tribunal CESTAT Chennai ruled in favor of the appellant, holding that the demand for service tax on amounts received before 1.7.2010 for leasing vacant land was unjustified. The Tribunal found the department's reliance on Notification No. 36/2010-ST to be erroneous and emphasized that the activity only became taxable from 1.7.2010. Citing relevant legal precedents, including decisions from the Hon'ble High Court of Allahabad, the Tribunal set aside the original order, allowing the appeal with consequential relief, if any. en-us Mon, 31 Jan 2022 00:00:00 +0530 Mon, 17 Oct 2022 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417809 The Appellate Tribunal CESTAT Chennai ruled in favor of the appellant, holding that the demand for service tax on amounts received before 1.7.2010 for leasing vacant land was unjustified. The Tribunal found the department's reliance on Notification No. 36/2010-ST to be erroneous and emphasized that the activity only became taxable from 1.7.2010. Citing relevant legal precedents, including decisions from the Hon'ble High Court of Allahabad, the Tribunal set aside the original order, allowing the appeal with consequential relief, if any. Case-Laws Service Tax Mon, 31 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417809