2014 (6) TMI 275

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.... notices 19.4.2011 and 3.10.2011 covering the consideration received for alleged taxable services provided during 2009-10 and 2010-11 respectively. Suffice it to notice, that for the period 2009-10, the impugned order confirmed service tax liability of Rs.84,61,038; and Rs.1,11,99,705/- for the period 2010-11. These demands are assessed in respect of three taxable service allegedly provided, namely 'Mandap Keeper Service'; 'sale of space or time for advertisement' service; and 'renting of immovable property' service. In so far as, renting of immovable property and Mandap Keeper Services are concerned; as in the case of the other service namely sale of space of time for advertisement, the generic defence of the appellant - the Greater Hydera....

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....e on this aspect, against the appellant/ petitioner. 3. In respect of renting of immovable property, a sub-theme of the petitioners defence was also that portion of its properties were given on lease to the Director General Special Protection Force; the A.P. Women's Commission and to the State Election Commission and these not being for or in furtherance of Commerce of Business are outside the purview of the definition of renting of immovable property in Section 65(105)(zzzz) of the Act. Clearly the enumeration of the taxable service of renting of immovable property restricts the taxable service only where such service is provided for use in the course of or furtherance of, business of commerce. On this textual trajectory of the relevan....

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....the view that service tax is leviable for providing the taxable service of sale of space or time for advertisement even where what is provided is the right to erect, display, affix, maintain, renew, repair, removal and display of structures for eventual use for advertisements. A contrary view is recorded in the decision of the larger bench in Municipal Corporation, Jalandhar Vs. CCE, Ludhiana reported in 2013(29) STR 481 (Tri.Del). The majority view in this judgement would propound the principle that permitting the use of property for fixing poles/structures for putting up bill boards for advertisement or a permission granted by the Municipal Corporation for fixation of Kiosks for advertisement on street light poles would not amount to sell....