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2013 (6) TMI 491 - AT - Service TaxNature of receipt - wither in the nature of collection of the maintenance and service charges from the plot holder or of lease rental - Held that:- the issue involved in this case is contentious one and needs to be gone into detail as the findings recorded by the adjudicating authority indicate that the services rendered by the appellant and the amount charged annually, prima facie, may not be covered under the head 'lease rent'. At the same time, we find that the appellant is a Government of Gujarat undertaking as per Gujarat Industrial Development Act, 1962 and hence, prima facie, can also be considered as a public authority as envisaged by the Board in circular dt.18.12.2006. - prima facie case is not in favor of assessee - directed to make predeposit a token amount of Rs. 15 lakhs.
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