https://www.taxtmi.com/caselaws?id=766353 The CESTAT Hyderabad partially allowed the appeal by remand. The tribunal held that vacant land leased with warehouses constituted land appurtenant to buildings, making it taxable under Renting of Immovable Property Service (RIPS). However, multiple issues required re-examination by the Adjudicating Authority, including: verification of vacant land lease arrangements without accompanying buildings, recalculation of service tax liability for Site Formation Clearance Service and Commercial/Industrial Construction Service considering abatements and previous payments, assessment of rental advances to avoid double taxation, and proper consideration of documentary evidence. The extended period of limitation was upheld due to appellant's failure to register and pay service tax timely. en-us Fri, 21 Feb 2025 00:00:00 +0530 Mon, 24 Feb 2025 08:05:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766353 The CESTAT Hyderabad partially allowed the appeal by remand. The tribunal held that vacant land leased with warehouses constituted land appurtenant to buildings, making it taxable under Renting of Immovable Property Service (RIPS). However, multiple issues required re-examination by the Adjudicating Authority, including: verification of vacant land lease arrangements without accompanying buildings, recalculation of service tax liability for Site Formation Clearance Service and Commercial/Industrial Construction Service considering abatements and previous payments, assessment of rental advances to avoid double taxation, and proper consideration of documentary evidence. The extended period of limitation was upheld due to appellant's failure to register and pay service tax timely. Case-Laws Service Tax Fri, 21 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766353