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2018 (1) TMI 5 - AT - Service TaxLevy of service tax - receipts relating to deposits received from the tenants by the appellant - Rentals receipts from open plot - Parking fees - Held that: - the deposits were received from the tenants by the appellant do not have the character of rental receipts being security deposits that shall not form part of gross value and shall not be liable to service tax. Rentals receipts from open plot - Held that: - Rentals receipts from open plot shall be exigible to service tax with effect from 01/07/2010 and not prior to the statutory provision inserted in terms of clause (v)(b) under Section 65(105)(zzzz) of the Finance Act, 1994. Parking fees - Held that: - Parking fees received by the appellant from farmers not being in coverage of the taxable entry under Section 65(105)(zzzz) of the Finance Act, 1994, that shall not be taxable. Penalty - case of appellant is that tax having been paid on the receipts from renting of immovable property with interest, there may not be levy of penalty - Held that: - Levy of service tax on renting of immovable property has travelled to various legal forums from the date of inception of levy. Therefore, there was confusion among tax payers for which there may be no levy of penalty on the appellant on renting of immovable property. Appeal allowed in part.
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