TaxTMI 
TaxTMI 
2017 (9) TMI 786
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.... collecting rent on the market delivery by MMC. Apart from collecting rent from the shops in market, it also collects Sopo charges from various persons for use of the vacant land in the municipal area. Revenue had levied service tax of these charges. The additional Commissioner had confirmed these demands. However, Commissioner (Appeals) has set aside the demands on Sopo charges. The Commissioner (Appeals) also held that the extended period of limitation cannot be invoked in these circumstances. He further extended the benefit of Section 80 of the Act. Aggrieved by the said order revenue are in appeal seeking imposition of service tax on the Sopo charges and also seeking invocation of extended period of limitation and imposition of penalty ....
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....nted out that the said circular clarified that the activity performed by the public authority under the provisions of any statutory did not purview of the service tax. He pointed out that the said circular exempts activities which are in public interest and which are undertaken as mandatory or statutory function. 4. Apart from these issues, Id. Counsel raised the issue of demand on certain amounts claimed to have been collected as arrears of the rent for the past period and on which demand. of service tax has been confirmed. He also raised the issue that the service tax is not liable on premises rented to government offices or charitable institution or which are used for residential purposes as renting covers only renting for comme....
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....f business or commerce, would be "immovable property" and renting of this immovable property would be the taxable service, since 1-7-2010. 13. In view of clear exclusion of vacant land from the ambit of immovable property prior to 1-7-2010 it cannot gainfully be contended by Revenue, that clause (v) to Explanation I (introduced in 2010), was a mere clarificatory endeavour, explicating the implicit and inherent meaning of Section 65(105)(zzzz). Clause (v) is clearly an amendment which expands the scope of the taxable service; and prospectively." 7. It is seen that the revenue in the grounds of appeal have not cited any decision to counter the said decisions Tribunal in New Okhla Industrial Development Authority (supra). The ....
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....period would be covered from the normal period of limitation. Thus for the period prior to that the appellants can claim a bonafide belief that they are not liable to pay service tax. Moreover the issue regarding liability of service tax on the rental income was subject matter of numerous disputes in various courts. In these circumstances, we cannot fault with the respondent bonafide belief that there was no liability to service tax on Renting of Immovable Property service. 9. In the Cross objection respondent have sought to challenge the levy of service tax on shops rented out by MMC under the pretext that the said shops are part of the market developed by MMC as their constitutional responsibility. Ld. Counsel has sought to rely on the....
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....e management, 7. Fire services. 8. Urban forestry, protection of the environment and promotion of ecological aspects. 9. Safeguarding the interests of weaker sections of society, including the handicapped and mentally retarded. 10. Slum improvement and upgradation. 11. Urban poverty alleviation. 12. Provision of urban amenities and facilities such as parks, gardens, playgrounds. 13. Promotion of cultural, educational and aesthetic aspects. 14. Burials and burial grounds; cremations, cremation grounds; and electric crematoriums. 15. Cattle pounds; prevention of cruelty to animals. 16. Vital statistics including registration of births and deaths. 17.....