2015 (12) TMI 264

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....ghuram, President And Mr. R.K.Singh, Member (Technical) For the Petitioner : Shri Bipin Garg, Advocate For the Respondent : Smt. Suchitra Sharma, DR ORDER PER: R.K. SINGH Heard both sides. The issue involved in these appeals is leviability of service tax on the lease rent and development charges recovered by the appellants from the allottees of the plots under the category of renting of immo....

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.... impugned demands alongwith interest and penalties. 3. We are considered the contentions of the appellants. 4. It is seen from the lease agreement that RIICO acquired the land on 99 year lease. When they themselves acquired the land on lease, their contention that they had sold the plots to various persons is clearly untenable because when they themselves were lessee, they had no power to sell. ....