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2019 (4) TMI 1890 - AT - Service TaxValuation - public sector undertaking primarily engaged in the development and sale of Industrial and residential plots (Sheds) on 99 years lease hold basis - inclusion of lease money collected by the appellant in the form of tentative sale proceeds, transfer and extension fee as well as the rent/ lease rent collected by them, in the assessable value - extended period of limitation - HELD THAT:- All the issues involved in this appeal have already been settled by decision of this Tribunal in the case of Greater NOIDA Indl. Development Authority vs. CCE & ST, NOIDA [2014 (9) TMI 306 - CESTAT NEW DELHI] where it was held that services like processing and approval of building plan, map revision, malba charges connected with building of structures on the land allotted on lease basis have no nexus with the renting of immovable property for business or commerce, and as such, the activities in relation to the construction of building on the vacant land allotted on lease basis i.e. the charges of map approval, validation, map revision, malba charges, etc. would not attract Service Tax. It was also held that the rent/licence fee received by the appellant from their staff to whom the residential units has been let out, such letting out the residential units to the staff is not renting of immovable property for use in or for furtherance of business or commerce and hence, the licence fee/rent received from such letting out of houses of Noida Authority would not attract Service Tax. Demand set aside - appeal allowed - decided in favor of appellant.
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