2023 (11) TMI 260

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....r the Appellant Shri Harshvardhan, Authorized Representative for the Respondent ORDER M/s. Nagar Parishad, Chittorgarh is engaged in providing service namely 'Renting of Immovable Property Services.' It came to the notice of the department that local authorities like appellant are not paying service tax in respect of the charges collected under various heads which are covered under Rentin....

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....e Finance Act, 1994 was proposed to be recovered. The said proposal has been confirmed vide the Order-in-Original No. 0010-14-15 dated 18.03.2015. Being aggrieved, the appellant is before this Tribunal. 2. None was present for the appellant. Since it was observed that not even once the appellant had appeared and that several opportunities have been given to await the presence of the appellant a....

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....l obligations and the sovereign duties. One of the grounds of appeal is that the Revenue has failed to consider the fact that the appellant is a municipality and its duties are well covered under the provisions of Section 66D of the Finance Act (the negative list). It has also been submitted that the income generated by the appellant are the compensatory mechanism for which the constitutional powe....

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....uce traded in the market. In respect of shops, premises, buildings, etc. rented/leased out for any other commercial purpose other than with reference to agricultural produce (like bank general shop etc.), the same shall not be covered by the negative list and the appellants shall be liable to service tax." 6. This decision has been upheld by the Hon'ble Apex Court in Krishi Upaj Mandi Samiti (s....