2017 (9) TMI 790

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....l, premises as Sopo during this period. Ld. Counsel argued that in so far as demand of Sopo is concerned, the same is collected in respect of vacant land, Ld. Counsel argued that service tax on immovable property service cannot be collected in respect of vacant land as has been held in New Okhla Industrial Development Authority vs. CCE 2015 (39) STR 443. 3.  He further argued that construction of all markets is part of the constitutional responsibility cast on the municipal corporation in terms of Article 243(W) of  the Constitution and in accordance with Section 322A of the Goa Municipality act read with Schedule X thereunder. He argued that in these circumstance, no service tax can be demanded from them in view of the circula....

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....rban planning including town planning.    2. Regulation of land-use and construction of buildings. 3. Planning for economic and social development. 4. Roads and bridges. 5. Water supply for domestic, industrial and commercial purposes. 6. Public health, sanitation conservancy and solid waste 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, play....