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2022 (1) TMI 158 - AT - Service TaxLevy of service tax - Ground/Market Rent - Marriage Hall Rent - Stall/Ground Rent - Built Own Transfer charges (BOT) e) Hospital - Blood Bank Rent - Pay and Park Fees - Bazar auction/Bazar fees - Rusta Nuksan Bharpai (ROW) - applicability of time limitation - penalties - HELD THAT:- The observations made by the Commissioner, are agreed upon, to the effect that just because the services under consideration have been provided Municipal Authority, the same cannot be said to be a service covered under Article 243 read with Schedule 12 of Constitution of India. Hence the arguments advanced by the appellant counsel to that effect cannot be sustained, more so over when they themselves have admitted there liability to pay service tax in respect of services under category of BOT, Mandap & Renting of Space to Blood Bank - the submissions of the appellant to effect that the value of tax able services under these category needs to be redetermined after taking into account the relevant and admissible deductions are agreed upon. Renting of Stall - HELD THAT:- To the extent the space is provided to the poor for the purpose of street vending and street hawking, the submission made by the appellant is agreed upon, but the same cannot be true in case of the shops and stalls rented out. Extended period of limitation - Section 73 of the Finance Act, 1994 - HELD THAT:- Commissioner has found the justification that being statutory authority cannot be subjected to penalty. Without stating Section 80 of Finance Act, 1994 he for these reasons has refrained from imposing penalties on the appellant - it is clear that extending benefit under Section 80 cannot be cited as reason for not invoking extended period of limitation under Section 73 - the invocation of extended period is justified. Matter needs to be reconsidered by the adjudicating authority in respect of the demands made under the head “Pay and Park”, Bazar auction/ Bazar Fees” and Rasta Nuksan Bharpai/ ROW - In respect demands made under categories, Ground/ market Rent. Marriage Hall, Bhade Patti (BOT), Stall Ground Rent, Hospital and Blood bank rent, while the leviability of the service tax has been upheld as per our observations in para 4.8 and 4.9, but the quantum of the value of taxable service and service tax leviable needs to be redetermined - Extended period of limitation as held by the Commissioner is invokable - Penalties imposed should be waived off by invoking section 80 of the Finance Act, 1994. Appeal allowed in part and part matter on remand.
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