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2018 (2) TMI 733

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.... tax on the above services provided by the appellant to the general public. As per the impugned order the following demands confirmed: Demand of Service Tax Service Amount (Rs.)   Renting  of Imm. Property 71,41,536.00   Mandeep Keeper 3,42.210.00   Advertisement 54,560.00   Supply of Tangible Goods 3,086.00   Total 75,41,392.00 Penalty     Failure to take Registration Sec. 77 and 77 (1) 10,000-00 Suppression Sec. 78 75,41,392.00 Failure to pay tax Section 76 75,41,392.00 Period of Dispute April 2007 to November 2011   SCN 18th October 2012   2. Shri M.P. Joshi, Ld. Counsel appearing on behalf of the appellant submits that they do not contest the service ....

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....eries appearing at Sr. No. 18 of the Schedule. It is a sovereign function therefore on any fees connected towards performance of sovereign function, service tax cannot be charged. As regard the service tax on so called advertisement i.e. Sale of Space or Time, he submits that the appellant have not sold the space for advertisement, whereas they have collected the advertisement tax. As evident from the receipt of the Municipal Corporation given against the recovery of advertisement tax therefore the advertisement tax being a statutory levy filed under the sovereign function under the Municipal Corporation, the same cannot be taxed. He further submits that the appellant being a Municipal Corporation and Corporation of Government, there cannot....

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....t and not rent cannot be text. The appellant also submits that the deposit is not only towards the renting of building but it is related to other deposit made towards various tenders etc. However the adjudicating authority has not verified this fact we therefore direct the adjudicating authority to verify the facts. In this regard, it is made clear that if the amount represent the advanced deposit the same is not service charges, hence the same cannot be charged to service tax. As regard land rent and bazaar land rent. We find that the identical issue has been decided by the Commissioner vide order dt. 20.3.2014, in case identically placed Satara Nagar Parishad wherein the demand was dropped the order was attained finality. However, the Ld.....