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2014 (3) TMI 1081 - CESTAT AHMEDABADWaiver of pre-deposit - demand on the ground that the appellant had not discharged the Service Tax liability on the rent received by them for leasing the vacant land to various parties - Held that: - for the period prior to 1-7-2010, wherein the appellant has executed a lease deed of the vacant land under their control and the amount received by them as lease rent, seems to be prima facie out of the purview of the tax under the category of renting of immovable property - amendment brought in from 1-7-2010 is not indicated as of retrospective nature - pre-deposit waived - appeal allowed - decided in favor of appellant.
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