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2024 (3) TMI 16 - CESTAT AHMEDABADLevy of service tax - Renting of Immovable Property service - fee charges recovered by the appellant - period from June 2011 to March 3012 - HELD THAT:- The matter is no longer res-integra as this Tribunal in the case of NAGAR NIGAM VERSUS C.C.E. & S.T. -MEERUT-I [2018 (12) TMI 1039 - CESTAT NEW DELHI] where it was held that we are of the opinion that the authority below has wrongly considered it as a service being rendered by the appellant to the said traders. In such scenario, emphasis on the definition of “renting of immovable property” under the Finance Act has no more significance. Further we observe that the Government of India, Ministry of Finance has given the clarification on the issue regarding the levy of tax on the services provided by Government or the local authorities to be business entity vide circular dated 13th April, 2016. Perusal thereof makes it clear that tax on taxes/cesses or duties are not leviable. Following the above decision and because of the fact that the appellant have only collected fee and not rent, the impugned order-in-appeal is without any merit and the same is set-aside - appeal allowed.
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