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2018 (2) TMI 733 - AT - Service TaxLevy of service tax - Renting of Immoveable Property - Mandeep Keeper - Advertisement - Supply of Tangible Goods - demand on the deposit - Held that: - As regard demand on the deposit, the adjudicating authority has not verified relevant fact - matter remanded to verify the facts. Land rent and bazaar land rent - Held that: - no evidence is on record to show that on what account the land rent and bazaar land rent is collected - therefore the Commissioner needs to verify this aspect. Slaughter house fees Held that: - as per the Schedule Twelfth of Article 243W, Regulation of Slaughter houses is the sovereign function of the Municipal Corporation. Therefore the fees collected towards the Regulation of Slaughter houses, the demand of Service Tax is hereby set aside. Advertisement - Held that: - It is observed from the receipt of the Municipal Corporation i.e. appellant that the amount towards so called advertisement was collected as Jahirat Kar (Advertisement Tax) - the advertisement tax being statutory tax levy by the Municipal Corporation should not be liable to service tax. Penalty - Held that: - appellant is a Government Municipal Corporation and not an individual. It cannot be imagined that the Government itself involved in suppression of fact with intent to evade service tax. Being non-existence of malafide intention no penalty can be imposed. Appeal allowed in part - part matter on remand.
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