2018 (12) TMI 1039

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ngh, DR. for the respondent ORDER Per Rachna Gupta 1. The appellant herein is the Municipal Corporation in the State of Uttrakhand. Department alleged that the appellant is engaged in providing the services of "renting of immovable property" which is taxable with effect from 1st July 2012, under Section 65 (105) (zzzz) of Finance Act, 1944, and is defined under Section 65 (98) of the said Ac....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... DR for the Department. 3. It is submitted on behalf of the appellant that the appellant being a Municipal Corporation is discharging the statutory duty of providing spaces. No rent has been collected for the same, rather it is a fee. It is alleged that Department has wrongly considered it as a service. The demand is alleged to be wrong order is prayed to be set aside. Appeal is prayed to be all....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Nagar Nigam from the traders permitting them to carry out their activities within the municipal limits shall be collected in the form of the tax. The provision is sufficient to hold that the activity is intended to be a sovereign Act of the Nagar Nigam. 6. Resultantly, we are of the opinion that the authority below has wrongly considered it as a service being rendered by the appellant to the said....