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2017 (9) TMI 790 - AT - Service TaxRenting of immovable property service - levy of service tax - Held that: - the case has been made out that sopo charges are not in respect of any fixed place/ spaces or shops in the market but the same are collected for open spaces allotted to contractors for further sale to vendors etc. - The impugned order does not deal with the issue involved in the instant case as the same were not properly communicated - matter remanded to the original adjudicating authority for deciding the issue afresh after getting a clear understanding of the nature of all the charges collected by the appellant - appeal allowed by way of remand.
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