TaxTMI 
TaxTMI 
2022 (5) TMI 1304
X X X X Extracts X X X X
X X X X Extracts X X X X
.... No. Order-in- original No. Service Tax demand 1. ST/89884/2014 53/ST/COMMR/2014 dated 12.08.2014 Period (Rs.) 01.04.08 - 30.06.12 45,71,766/- 01.07.12 - 31.12.12 6,52,431/- Total 52,24,197/- 2. ST/90066/2014 54/ST/COMMR/2014 dated 12.08.2014 01.04.08 - 30.06.12 61,94,713 01.07.12 -31.12.12 7,60,933/- Total 69,55,646/- 3. ST/85671/2015 55/ST/COMMR/2014 dated 14.08.2014 01.04.08 - 30.06.12 78,04,840/- 01.07.12 -31.12.12 11,68,438/- Total 89,73,278/- 2.1 The fact of the case is that the appellant is providing '....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ded in the impugned order. 3.1 We have considered the impugned order along with the submissions made in appeal and during the course of argument. 3.2 We find that Hon'ble Bombay High Court has considered the issue in the case of the appellant, reported at 2018 (9) GSTL 372 (Bom.), holding as follows:- "5. We have given careful consideration to the submissions. Firstly, it will be necessary to note what is set out in the circular dated 18th December, 2006 bearing No. 89/7/2006. Clauses 2 and 3 of the said circular read thus : "2. The issue has been examined. The Board is of the view that the activities performed by the sovereign/public authorities under the provision of law are in the nature of statu....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... nature of statutory fee, Service Tax would be leviable if the activity undertaken otherwise falls within the ambit of Taxable Service. 7. Going by the show cause notice, the allegation is that the Respondent - MIDC has collected service charges from the plot owners/plot allotters in consideration of having provided them various facilities including maintenance, management and repairs of the facilities in the MIDC area. As stated earlier, reliance is placed on clause (64) of Section 65 of the said Act. As pointed out earlier, MIDC is already registered under the category of "renting of immovable property" and for services covered by such category; MIDC is admittedly paying Service Tax. 8. At this stage, a refer....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... places selected by the State Government. Clause (a) of Section 2 of MID Act defines amenity which reads thus : "amenity" includes road, supply of water or electricity, street "2(a) lighting, drainage, sewerage, conservancy and such other convenience as the State Government may, by notification in the Official Gazette specify to be an amenity for the purpose of this Act." 10. In the case of Ramtanu Co-operative Housing Limited and Another, the Apex Court was dealing with the issue of constitutional validity of MID Act. In paragraphs 15 and 16, the Apex Court held thus : "15. The pith and substance of the Act is establishment, growth and Organisation of Industries, acquisition of land in that behalf and carry....
X X X X Extracts X X X X
X X X X Extracts X X X X
....n business and is intended for making profits. When profits are earned by such a Corporation they are distributed to shareholders by way of dividends or kept in reserve funds. In the present case, these attributes of a trading Corporation are absent. The Corporation is established by the Act for carrying out the purposes of the Act. The purposes of the Act are development of industries in the State. The Corporation consists of nominees of the State Government, State Electricity Board and the Housing Board. The functions and powers of the Corporation indicate that the Corporation is acting as a wing of the State Government in establishing industrial estates and developing industrial areas, acquiring property for those purposes, constructing ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e and maintain the said industrial estates as provided in Section 14. Therefore, it is the statutory obligation of the MIDC to provide amenities as defined in clause (a) of Section 2 of the MID Act to the industrial estates established by it. Thus, it is the statutory obligation of MIDC to provide and maintain amenities in its Industrial estates such as roads, water supply, street lighting, drainage, etc. Thus, we find that the activities for which the demand was made are part of the statutory functions of the MIDC under MID Act. As stated earlier, the demand is in respect of service charges collected from plot holders for providing them various facilities including maintenance, management and repairs. As provided in the circular dated 18th....