TaxTMI 
TaxTMI 
2017 (7) TMI 685
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....ns. Mrs. Shivanaga Kumari, Commissioner(AR), Shri M. Chander Bose, Addl. Commissioner(AR), Shri Arun Kumar, Deputy Commissioner(AR), Shri Nagaraj Naik, Deputy Commissioner(AR) and Shri P.S. Reddy, Asst. Commissioner(AR) for the Revenue. ORDER [Order per: Madhu Mohan Damodhar] All these appeals relating to demands of service tax on renting of immovable property and sale of space or time for advertisement by municipalities / corporations, they are taken up together for common disposal. 2. In all these cases, enquiries were conducted by the Department with the appellants relating to (i) income derived in providing municipal buildings and properties for use to various private parties on rental basis; (ii) income derived on accoun....
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....ta Municipality 2007-08 to 2009-10 - 37,454 ST/3538/2012 Anakapallee Municipality May 2006-March 2010 - 88,703 ST/25069/2013 Anakapallee Municipality April 2010 to March 2011 - 34,256 ST/25113/2013 Anakapallee Municipality April 2010 to March 2011 3,17,478 - ST/25549/2013 Commissioner-Tuni Municipality April 2010 to March 2011 5,44,212 - ST/25667/2013 Commissioner-Mandapeta Municipality April 2010 to March 2011 1,86,364 15,716 ST/25741/2013 Commissioner-Tuni Municipality June 2007 to March 2010 11,08,975 + 4,85,547 - ST/25748/2013 Municipal Corportion-Rajahmundry April 2010 to March 2011 - 14,11,100 ST/20627/2014 Municipal....
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....by the municipal corporation, Rajahmundry wherein the rate of tax within the municipal limits has been indicated. He also submits that the Section 197 (1f) authorising municipal taxation on advertisements of the Greater Hyderabad Municipal Corporation Act, 1955, has been adopted in respect of all the municipal corporations herein and in respect of the other appellants they are authorised to collect the said tax vide Section 114 of the Andhra Pradesh Municipalities Act, 1965. He submits that revenues that have accrued on this score are being sought to be taxed as service tax by the Department under sale of space or time for advertisement service. Accordingly, learned advocate contends that tax on tax may not be imposed as clarified in the Bo....
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....ne through the facts. 8. We intend to take these two contentious issues one by one. 9.1. With regard to dispute of renting of immovable property service, the learned advocates for the appellants have conceded the tax liability for the normal period. In any case, there cannot be any dispute on taxability on this score when the said activity is not being shown to be covered by any exclusion or exemption from service tax thereof. We therefore hold that this activity will definitely be leviable to service tax but only for the normal period of limitation. However for the periods beyond the period of limitation in all these cases, notwithstanding the protestations of the learned ARs to the contrary, we are of the opinion that appellants bei....
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.... entire demand is based on a letter dt. 13/10/2010 of the said Municipal Corporation. The letter seeks to convey the details of advertisement tax collected by the Corporation through private agencies, however, the table immediately below indicates the amounts received towards sale of space for advertisements. Evidently there is some confusion in the whole matter. The contention of the Department is that the amounts collected also include consideration towards sale of time and space towards hiring out the public space for putting up hoardings and advertisement, hence that will be includable under the taxable category of space and time advertisement. However, that contention is not coming forth either in the show-cause notice or in the orde....