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2018 (1) TMI 116 - AT - Service TaxRenting of Immovable property service - local authority functioning under Chattisgarh Municipal Corporation Act, 1956 - appellant had buildings/shops, which were given out to people for running business in terms of Mukhyamantri Swalamban Yojna and similar such schemes - Held that: - “Renting of immovable property” service is with reference to renting, leasing, licensing, or other similar arrangement of immovable property for use in course for “furtherance of business or commerce.”.The exclusion given is with reference to renting of such property by religious body or education body. We could not find any exclusion from the tax entry which will apply to the appellants - We could not find any exclusion from the tax entry which will apply to the appellants. Renting of vacant land - land used for commercial construction for renting out - Held that: - After 1.7.2010, the same will be liable to tax - reliance placed in the case of In The Matter of Greater Noida Industrial Development Auth. Versus Commissioner of Customs, Central Excise And 6 Others [2015 (4) TMI 661 - ALLAHABAD HIGH COURT]. Extended period of limitation - Held that: - the appellant is a statutory authority functioning as a local Government. The nature and status of the appellant is such that there can be no allegation of malafide, willful intend to evade government tax - the demand for the extended period cannot be sustained in the present facts of the case. Appeal allowed in part - the jurisdictional authorities directed to re-quantify the tax liability applying correct rate of tax for the material time.
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