2010 (11) TMI 449

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....S. Chandrasekhar, DR, for the Respondent. [Order per : M.V. Ravindaran, Member (J).  - This stay petition is filed for waiver of pre-deposit of the following amounts : (i)    Service Tax Rs. 7,70,588/ (ii)   Interest on the service tax under Section 75 of the Finance Act, 1994 read. (iii)  Penalty of Rs. 200/- per day for delay in payment of servic....

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....'. The learned counsel submits that the said activity of renting of vacant land would not fall under the category of 'Renting of Immovable Property Services'. It is the submission that major portion of the demands of service tax is on this service while the other demands are on 'Commercial or Industrial Construction Services' and 'Rent-a-Cab Services' which are minor demands. As regards the 'Manag....

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....4/1/2007-TRU, dated 28-2-2007 indicates that vacant land, whether or not having facilities clearly incidental to the use of such vacant land, is excluded from the scope of this service. It is undisputed that the appellant in this case was providing 'Storage and Warehousing Services' and discharging the service tax liability thereon. The appellant has rented out the vacant land adjacent to their pr....