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2017 (7) TMI 685 - AT - Service TaxRenting of immovable property - time limitation - Held that: - there cannot be any dispute on taxability on this score when the said activity is not being shown to be covered by any exclusion or exemption from service tax thereof. We therefore hold that this activity will definitely be leviable to service tax but only for the normal period of limitation - However for the periods beyond the period of limitation in all these cases, notwithstanding the protestations of the learned ARs to the contrary, we are of the opinion that appellants being statutory bodies, they cannot be held to have suppressed facts with any intent to evade payment of tax. - the demand of service tax amounts will sustain in respect of renting of immovable property, in respect of all these appeals but only for the normal period of limitation, along with interest liability thereof as applicable. Valuation - reimbursement of expenses - Sale of space or time for advertisement by municipalities / corporations - the appellants have contended that the activity sought to be taxed is only relating to collection of tax on advertisements and not on sale of space and time for advertisement per se - Held that: - if the amounts received by the appellants are only towards advertisement tax collected by them under statutory powers bestowed on them, that activity cannot be brought under ambit of service tax and the taxable value thereof cannot be taxed as sale of space and time for advertising service. This is a fundamental principal of taxation, which has been reiterated by the CBEC in the Circular No.192/02/20016 wherein at Sl.No.3, the Board clarifies that “taxes, cesses or duties levied are not consideration for any particular service as such and hence not leviable to service tax” - in the absence of any detailed facts and records before us, this particular aspect will have to be checked up and confirmed only at the ground level. Accordingly, for the limited purpose of establishing the nature and scope and the amounts received in these cases, whether they pertain only to collection of tax on advertisements or whether they relate to or also include amounts received for sale of space for advertisement, the matter is being remanded to the original authority for de novo consideration. Appeal allowed in part - part matter on remand.
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