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2015 (8) TMI 208 - CESTAT NEW DELHI

2015 (8) TMI 208 - CESTAT NEW DELHI - TMI - Waiver of pre deposit - Renting of Immovable Property Service - suppression of facts - Held that:- In the case of M/s Greater Noida Industrial Development Authority (2014 (9) TMI 306 - CESTAT NEW DELHI) the Tribunal referring to the judgement in the case New Okhla Industrial Development Authority (2014 (1) TMI 1203 - CESTAT NEW DELHI) held that renting of vacant land by way of lease or licence for construction of a building or a temporary structure for .....

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5 - Dated:- 8-6-2015 - Mr. G. Raghuram and Mr. R.K. Singh, JJ. For The Appellant : Shri Yogendra Aldak, Advocate For The Respondent : Ms. Suchitra Sharma, D.R. ORDER Per R.K. Singh: Stay application along with appeal has been filed against order-in-original dated 30.8.2013 in terms of which service tax demand of ₹ 84,16,343/- for the period 2007-2008 to 2011-2012 with interest and penalties was confirmed on the ground that the appellant had executed a long term lease deed in respect of its .....

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ellant has contended that it had already paid service tax amounting to ₹ 3,26,080/- with effect from 1.7.2010 and that lease of vacant land was not liable to service tax prior thereto because sub-clause (v) to Explanation 1 in Section 65(105)(zzzz) of Finance Act, 1994 was added only with effect from 1.7.2010 vide Notification No.24/2010-ST and therefore the amount received prior thereto was not liable to service tax under Section 65 (105)(zzzz) ibid and that with effect from 1.7.2010 they .....

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