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TMI Blog2014 (8) TMI 553X X X X Extracts X X X X X X X X Extracts X X X X ..... an Rao, DC (AR) PER : P K Das 1. Vellore City Municipal Corporation is in charge of Municipal Administration and Water Distribution for the area controlled under jurisdiction of the said Municipality. A show cause notice dt. 1.2.2012 was issued proposing demand of service tax of Rs. 1,27,49,361/- along with interest and penalty under the category of "Renting of Immovable Property" under the defi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of Home Solutions Retails (India) Ltd. Vs UOI - 2011 (24) STR 129 (Del.). It is also contended that Hon'ble Supreme Court by an order dt. 14.10.2011 stayed recovery proceedings as reported in 2012 (26) STR J118(SC) in aforesaid case. 3. On the other hand, Ld. AR on behalf of the Revenue submits that Hon'ble Supreme Court in the subsequent order/judgment dt. 20.1.2012 in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per Books. Additional documents, if any, may be filed by the parties. Having heard learned counsel for the appellants on the question of stay with regard to the arrears of service tax due as on 30th September 2011, we direct that on each of the appellant's clearing all the arrears as on the said date in three equated installments, on or before 1st March, 2012; 1st May, 2012 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f rent on building and rent on shopping complex and parking fees, market fees, bus fees, slaughter house, fisheries etc. He submits that demand of tax in respect of parking fees, market fees, bus fees, slaughter house, fisheries etc. is not maintainable. He fairly submits that prima facie, demand of tax under renting of immovable property on rent on buildings and on shopping complex etc., may be s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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