https://www.taxtmi.com/caselaws?id=430978 Renting of immovable property by market committees was taxable under section 65(105)(zzzz) of the Finance Act, 1994 up to 30.06.2012, but once the activity entered the negative list from 01.07.2012, service tax could not be levied for the later period. Applying the earlier Supreme Court ruling on the same assessee, CESTAT sustained the demand only for 01.04.2012 to 30.06.2012 and set it aside for 01.07.2012 to 31.03.2013. The assessee thus obtained partial relief, with tax liability confined to the pre-negative-list period. en-us Fri, 25 Nov 2022 00:00:00 +0530 Fri, 02 Dec 2022 17:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430978 Renting of immovable property by market committees was taxable under section 65(105)(zzzz) of the Finance Act, 1994 up to 30.06.2012, but once the activity entered the negative list from 01.07.2012, service tax could not be levied for the later period. Applying the earlier Supreme Court ruling on the same assessee, CESTAT sustained the demand only for 01.04.2012 to 30.06.2012 and set it aside for 01.07.2012 to 31.03.2013. The assessee thus obtained partial relief, with tax liability confined to the pre-negative-list period. Case-Laws Service Tax Fri, 25 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430978