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2018 (11) TMI 977 - AT - Service TaxRenting of immovable property service - appellants were getting vacant land on lease of 90 years for industrial purpose and while letting the land they used to collect some lump-sum amount - demand of service tax of ₹ 84,22,72,200/- - Held that:- The vacant land was given as industrial plots for the purpose of industrial units by State Government Industrial Development Corporation for lease of more than 30 years and that the above stated service tax was confirmed on one time upfront amount, in the form of lump-sum amount and therefore, the benefit of provision of Section 104 ibid is admissible to the appellant - demand alongwith interest and penalty set aside - appeal allowed. Service Tax on rent collected on vacant land/plot - period from 01.04.2010 to 31.03.2012 - Held that:- The consideration received by the appellant in respect of said service for the period from 01.07.2010 to 31.03.2012 was admissible for benefit of cum duty value - the service tax payable by the appellant on renting of vacant land needs to be recalculated - matter on remand. Service Tax on renting of infrastructural facilities - extended period of limitation - Held that:- The issue needs to be examined on the basis of facts and provisions of law. Further, the cum duty benefit also need to be extended to the appellant - the levy was charged w.e.f. 01.06.2007 though the notification was issued on 22.06.2010. Therefore, there cannot be any malafide intention for evasion of duty from 01.06.2007 to 22.06.2010. Therefore, extended period of limitation for the period from 01.06.2007 to 22.06.2010 is not applicable in the present case - matter remanded back to the Original Authority with a direction to recalculate service tax leviable for the period from 23.06.2010 to 31.03.2012 by taking into consideration the provision under Section (zzzz) - matter on remand. Business Auxiliary Service - Demand of service tax on Centage charges - Held that:- It is appropriate to remand this matter to the Original authority with direction to examine whether the work undertaken for supervision of construction by the appellant is in respect of such work which is wholly funded by Central or State Government and if the said construction work is wholly sponsored by Central or State Government then the transaction is within Government and no service tax is leviable - matter on remand. Appeal allowed in part and part matter on remand.
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