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2016 (5) TMI 679 - HC - Service TaxReview application - Demand of service tax - rent which had been received in the matter of allotment of plots by the assessee to use for construction for business/commercial purposes during the terms of the lease - an act of sovereign/public duties/functions or not - High Court upheld the Tribunal's order that the lease of open land for use as commercial/business purpose, as an taxable event, but what amount is to be taken into consideration for computation of service tax has been confined to the periodical rent only reported in [2015 (4) TMI 661 - ALLAHABAD HIGH COURT] - High Court rejected the review application for no case being made out.
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