TMI Blog2014 (6) TMI 275X X X X Extracts X X X X X X X X Extracts X X X X ..... her authority, in Article 12 of the Constitution. In respect of renting of immovable property, a sub-theme of the petitioners defence was also that portion of its properties were given on lease to the Director General Special Protection Force; the A.P. Women’s Commission and to the State Election Commission and these not being for or in furtherance of Commerce of Business are outside the purview of the definition of renting of immovable property in Section 65(105)(zzzz) of the Act. Clearly the enumeration of the taxable service of renting of immovable property restricts the taxable service only where such service is provided for use in the course of or furtherance of, business of commerce. With respect to the quantum of Service Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovable property service. In so far as, renting of immovable property and Mandap Keeper Services are concerned; as in the case of the other service namely sale of space of time for advertisement, the generic defence of the appellant - the Greater Hyderabad Municipal Corporation, a body created by the provisions of the Greater Hyderabad Municipal Corporation Act, 1955 is that it is a State and therefore, its income including that derived from its property is immune to the levy of union taxation in terms of Article 289 of the Constitution; and that the provisions of Chapter V of the Finance Act, 1994 (ACT) should be so construed as to be intra-vires legislative powers the Parliament and consequently the definition of the taxable service and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Clearly the enumeration of the taxable service of renting of immovable property restricts the taxable service only where such service is provided for use in the course of or furtherance of, business of commerce. On this textual trajectory of the relevant provision, renting of the petitioners immovable property for use of the State Election Commission, the Special Protection Force or the A.P. Women s Commission may not amount to renting of immovable property for the use or in furtherance of business of commerce. It however, requires to be noticed that in para 34 of the Adjudication Order, the Commissioner has fairly recorded that the amount received towards the leasing out of the petitioner s premises to these organization is not demarcated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ple that permitting the use of property for fixing poles/structures for putting up bill boards for advertisement or a permission granted by the Municipal Corporation for fixation of Kiosks for advertisement on street light poles would not amount to selling space for advertisement nor amount to providing any service in relation to sale of space for advertisements 6. In view of the conflict, we see a strong prima-facie case in favour of the petitioner to the extent service tax liability is assessed for providing sale of time or space for advertisement. 7. On the aforesaid prima facie analysis, we grant waiver of pre-deposit and stay further proceedings for realisation of the adjudicated liability pursuant to the impugned Adjudication Or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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