https://www.taxtmi.com/caselaws?id=772076 CESTAT Kolkata held that Municipal Corporation was liable for service tax on renting immovable property for shop/stall rents (Rs. 5,92,679), guest house/PRDA property rents (Rs. 1,96,800), and shop lease amounts (Rs. 56,90,044) with interest but no penalties. However, demands on mobile tower licensing fees (Rs. 35,29,439) and bus terminal parking charges (Rs. 47,11,279) were set aside as these did not constitute "renting of immovable property" services. All penalties under Sections 77-78 were set aside due to no suppression of facts or evasion intent, but late fees for delayed returns were upheld. en-us Tue, 03 Jun 2025 00:00:00 +0530 Wed, 04 Jun 2025 08:40:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772076 CESTAT Kolkata held that Municipal Corporation was liable for service tax on renting immovable property for shop/stall rents (Rs. 5,92,679), guest house/PRDA property rents (Rs. 1,96,800), and shop lease amounts (Rs. 56,90,044) with interest but no penalties. However, demands on mobile tower licensing fees (Rs. 35,29,439) and bus terminal parking charges (Rs. 47,11,279) were set aside as these did not constitute "renting of immovable property" services. All penalties under Sections 77-78 were set aside due to no suppression of facts or evasion intent, but late fees for delayed returns were upheld. Case-Laws Service Tax Tue, 03 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772076