TaxTMI 
TaxTMI 
2024 (7) TMI 1000
X X X X Extracts X X X X
X X X X Extracts X X X X
....een held: "DISCUSSION & FINDING: 6. I have gone through the case record. The main argument of the appellant is that the said contractors are licensee and not lessee. However, they have not produced any evidence to show that the said contractors are only licensee and not lessee. From the facts of the case it is apparent that the contractors are both licensee as well as lessee. The license is permission to provide parking facility, whereas the space given for the said purpose is on lease accruing lease rent to the appellant. Such leasing of space liable to service tax as per Entry No. 24 of Notification No. 25/2012-ST date 20.6.2012. Therefore, demand of service tax along with interest and penalty under section 78 of the said Act is susta....
X X X X Extracts X X X X
X X X X Extracts X X X X
....PF-02), Achnera Junction Railway Station, Mathura Junction Railway Station and Kosikalan Railway Station along with details of rent/amount received from the contractors in lieu of leasing/ sale of space. 2.4 On basis of information provided revenue authorities were of the view that appellant has not paid the due service tax amounting to Rs 41,32,804/- during the period starting from 01.07.2012 by suppressing the relevant information from the department. A show cause notice dated 09.01.2017 was issued to the appellant asking him to show as to why: i) Service tax amounting to Rs. 41,32,804/- (Rupees Forty One Lacs Thirty Two Thousand Eight Hundred Four Only) inclusive of Ed. Cess and H. Ed. Cess leviable upon them under the taxable service....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ty One Lacs Thirty Two Thousand Eight Hundred Four) only upon the Noticee under Section 78 of the Finance Act, 1994. d. I impose a late fee of Rs, 1,60,000/ -(Rupees One Lakh Sixty Thousand) only upon the said Noticee under for not filing the ST-3 returns for the period as discussed above under Section 70 of the Finance Act,1994 read with rule 7 of the Service Tax Rules, 1994 e. I also impose a Penalty of Rs, 5,000/- (Rupees Five Thousand) only upon the Noticee under Section 77 (2) of the Act, ibid as discussed above. 2.6 Aggrieved appellant filed the appeal before the first appellate authority which has been disposed of as per the impugned order referred in para 1 above. 2.7 Aggrieved appellant have filed this appeal. 3.1 We have he....
X X X X Extracts X X X X
X X X X Extracts X X X X
....of providing parking facility to general public either directly or indirectly through an contractor etc., is exempt from payment of service provided the land is not given on lease to contractor for providing these facility. To examine the nature or agreement entered between the appellant and the its contractor we examined some of the contracts of sample basis. The top sheet of one of such contracts is reproduced below : 4.4 From the perusal of the above sheet it is evident that the agreement between the appellant and its contractor is in nature of license to provide parking facilities to general public on behalf of the Appellant i.e. Railway at the specified locations. Contractor is not extended any tenancy rights over the land and hence t....