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2014 (6) TMI 275 - AT - Service TaxWaiver of pre-deposit - Mandap Keeper services - Sale of space or time for advertisement service - renting of immovable property service - Held that:- the income or property of the State which is immune to federal taxation under the provision of article 289 of the Constitution does not accommodate the property of a body create by a statute, such as the appellant. The property and income of the State, in Article 289, connotes the State as enumerated in the first schedule of the constitution and not every authority or body falling within the scope of an the instrumentality of the State or other authority, in Article 12 of the Constitution. In respect of renting of immovable property, a sub-theme of the petitioners defence was also that portion of its properties were given on lease to the Director General Special Protection Force; the A.P. Women’s Commission and to the State Election Commission and these not being for or in furtherance of Commerce of Business are outside the purview of the definition of renting of immovable property in Section 65(105)(zzzz) of the Act. Clearly the enumeration of the taxable service of renting of immovable property restricts the taxable service only where such service is provided for use in the course of or furtherance of, business of commerce. With respect to the quantum of Service Tax assessed for the petitioner having provided Mandap Keeper Service we find no prima facie case in favour of the petitioner. There is strong prima-facie case in favour of the petitioner to the extent service tax liability is assessed for providing sale of time or space for advertisement. Entire service tax and interest liable to be pre-deposited in respect of activities which are liable to service tax - adjudicating authority to recompute the liability - stay granted partly.
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