TMI Blog2014 (9) TMI 137X X X X Extracts X X X X X X X X Extracts X X X X ..... tax on “Renting of Buildings”. The learned Authorised Representative submits that the Hon'ble Supreme Court in the case of P.K. Hospitality Services P. Ltd. Vs Union of India reported in [2014 (8) TMI 820 - Supreme Court of India] upheld the constitutional validity of the levy of Service tax on “Renting of Immovable Property,” while granting the interim order directed that the entire amount in di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s demanded under the category of Renting of Immovable Property . 3. The learned Counsel on behalf of the applicant drew the attention of the Bench to the details of the items insofar as demand of Renting of Immovable Property in respect of (i) Market Fees (ii) Bus Stand Fees (iii) Slaughter House Fees (iv) Cycle Stand Fees and Car Stand Fees (v) Pay and Use Toilet Fees (vi) Advertisement (vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a facie, we find that the demand of service tax on the various fees would be examined at the time of appeal hearing. However, we agree with the learned Authorised Representative in respect of the demand of tax on Renting of Buildings . The learned Authorised Representative submits that the Hon'ble Supreme Court in the case of P.K. Hospitality Services P. Ltd. Vs Union of India reported in 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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