AI Drafter 
TaxTMI 
TaxTMI 
2015 (10) TMI 1736
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....e appeals are disposed by a common order. 2. The relevant facts that arise for consideration are during the period 01/06/2007 to 28/02/2009, it was alleged that appellant assessee had leased/rented out the Port land to private parties, for carrying out their business activities. It was also alleged that this renting out of the property was falling under taxable category of renting of immovable property services as defined under section 65 (105) (ZZZZ) of the Finance Act, 1994 inasmuch that the access to infrastructural facilities of the board was essential. Coming to the conclusion the show cause notice was issued directing the appellant assessee to show cause why service tax liability be not demanded with interest and penalties not im....
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....unal in the case of Cochin Port Trust - 2011 (21) STR 25, Gujarat Maritime Board 2013-TIOL-2171-CESTAT-AHM, Mundra Port & Special Economic Zone Ltd., - 2012 (27) STR 171 (Tri. Ahmd.) wherein it is held that vacant land/plots which are leased out are non-taxable. 4. Learned Departmental Representative submits that the findings of the adjudicating authority indicates that the appellant had rented out the vacant plot/land for commercial or business activities. He would submit that if the vacant land used for agriculture, aquaculture, farming, forestry, animal husbandry, mining purposes is excluded from immovable property. It is also his submission that if vacant lands are put to dual use then the exemption is not available. He would also su....
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....ion of lease agreements, utilised the vacant land for commercial purposes by constructing various temporary as well as permanent structures. We have perused the lease agreement entered by the appellant assessee. The said lease agreement is annexed at Annexure D in the appeal of assessee appellant. We find that the terms and conditions of the lease agreement which is entered by the appellant assessee, as state government undertaking, contains standard clauses. We find that the appellant assessee had leased out land area and water area for the use of the lessee and granted permission to him for construction of dry dock, jetty for commercial exploitation. We find from the records that appellant assessee had given vacant land to the lessee. ....
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....;(c) land used for educational, sports, circus, entertainment and parking purposes; and (d) building used solely for residential purposes and buildings used for the purposes of accommodation, including hotels, hostels, boarding houses, holiday accommodation, tents, camping facilities. Explanation. 2 - For the purpose of this sub-clause, an immovable property partly for use in the course or furtherance of business or commerce and partly for residential or any other purposes shall be deemed to be immovable property for use in the course or furtherance of business or commerce. It can be seen from the above reproduced definition that renting of property is taxable service from 1/6/2007. We are concerned with the exclusion clause ....
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....cilities, access to main road, usage of Railway, use of existing basic telecom infrastructure, drainage and sewerage lines, tapping point for electrification and providing of other already available facilities. Nevertheless, we note that the agreements are basically and primarily for allowing the use of the vacant plots so as to have access to their area of work. Admittedly, the basic facilities for use of said vacant plots are required to be provided by the appellants. The same cannot be held to be covered by the business support services. We find that no justifiable reasons for the Commissioner to drop the demand in respect of nine parties and to confirm in respect of six agreements where the agreements were basically for providing vacant....