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2017 (11) TMI 1111 - AT - Service TaxRenting of Immovable Property Service - Department, after audit of the accounts of the appellant, was of the view that the amount received by the appellant towards lease rent will be liable to the payment of service tax under the category of Renting of Immovable Property Service - Held that: - the issue is decided in favour of revenue by the Tribunal in the case of M/s. Greater Noida Industrial Development Authority Versus CCE & ST, Noida [2014 (9) TMI 306 - CESTAT NEW DELHI], where it was held that renting of vacant land by way of lease or licence (irrespective of the duration or tenure), for construction of a building or a temporary structure for use at a later stage in furtherance of business or commerce is a taxable service only from 1-7-2010, and not so, earlier to this date - demand upheld. Extended period of limitation - Held that: - the demand of service tax is to be upheld only for the normal time limitation period - Only for the limited purposes of quantification of the demand falling within the normal time limit, the case is remanded to the adjudicating authority. Appeal allowed - decided partly in favor of appellant.
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