TMI Blog2013 (6) TMI 491X X X X Extracts X X X X X X X X Extracts X X X X ..... ded by the adjudicating authority indicate that the services rendered by the appellant and the amount charged annually, prima facie, may not be covered under the head 'lease rent'. At the same time, we find that the appellant is a Government of Gujarat undertaking as per Gujarat Industrial Development Act, 1962 and hence, prima facie, can also be considered as a public authority as envisaged by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices of maintenance of industrial area (immovable property). 3. Ld. Counsel would take us through the Order-in-Original and the show cause notice. It is his submission that the appellant herein had collected the amount from the lessees which is in respect and connected with plot leased to them and the lease is therefore a part of lease rent which is not subjected to Service Tax. He would submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an identical issue in respect of Maharashtra Industrial Development Corporation came up before the co-ordinate Bench of the Tribunal at Mumbai and vide Stay Order No.S/1011/12/CSTB/C-I, dt.12.07.2012, an unconditional waiver is granted. He would also rely upon the Board's circular No.89/7/2006-S.T., dt.18.12.2006 which is referred to in the said order. He would also submit that an identical issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... needs to be gone into detail as the findings recorded by the adjudicating authority indicate that the services rendered by the appellant and the amount charged annually, prima facie, may not be covered under the head 'lease rent'. At the same time, we find that the appellant is a Government of Gujarat undertaking as per Gujarat Industrial Development Act, 1962 and hence, prima facie, can also be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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