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2021 (3) TMI 268 - AT - Service TaxRenting of immovable property service - onetime non-refundable contribution made by the member units towards the expenditure of the park for developing and constructing the infrastructure - case of the department is that rental amount is collected in guise of non-refundable contribution which is nothing but service charge against renting of immovable property service hence, liable to service tax - HELD THAT:- The Tribunal in the appellant’s own case in the identical facts and circumstances and law point in M/S GUJARAT ECO TEXTILE PARK LTD. VERSUS C.C.E. & S.T. SURAT-I [2019 (9) TMI 581 - CESTAT AHMEDABAD] has held that the demand of service tax under the head of renting of immovable property service on the onetime contribution paid to the appellant by its members is not taxable. The entire case of the department is that one time refundable amount collected by the appellant from its member units is the service charge against the provision of ‘Renting of Immovable Property Service’ but the department has not adduced a single evidence in support of its allegation. Hence, the contribution of the department in this regard has no legs to stand. Appeal allowed - decided in favor of appellant.
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