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New Delhi Municipal Corporation Versus Commissioner of Service Tax, Delhi

2015 (12) TMI 18 - CESTAT NEW DELHI

Waiver of pre deposit - Demand of service tax - renting of immovable property service - Held that:- There is no constitutional provision brought to our notice which provides immunity to the appellant from the service tax liability for rendering taxable service. It is also a fact that the levy of service tax on rental income under renting of immovable property service was set aside by the Delhi High Court in 2009 in the case of Home Solution Retail India Ltd (2009 (4) TMI 14 - DELHI HIGH COURT) t .....

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leviability of service tax on similar rental income when the immovable property was rented for business or commerce has been upheld in the case of Greater Noida Industrial Authority Vs. CCE Noida [2014 (9) TMI 306 - CESTAT NEW DELHI]. We are informed by the appellant that the demand for normal period of one year for renting for use in business or commerce works out to ₹ 18 crores (approx.). - Partial stay granted. - ST/Stay/53583/2014, ST/53181/2014-CU(DB) - Dated:- 22-7-2015 - G Raghuram, .....

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z) of Finance Act, 1994] 2. The appellant has contended that: (i) It is a statutory body and therefore not liable to service tax. (ii) The impugned demand has been confirmed even in respect of rent received from organisations which were not related to business or commerce. (iii) There was a considerable confusion as the constitutional validity of the said service was successfully challenged before Delhi High Court in the case of Home Solution Retail India Ltd. Vs. Union of India - 2009 (14) STR .....

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that the appellant was clearly guilty of suppression of facts as they did not provide information in spite of numerous reminders. He said that the adjudicating authority had only taken those figures which did not pertain to rental in the form of license fee and thus the figures pertained to renting for business or commerce. He also questioned the figures with regard to rentals in relation to business or commerce and rental received from the Govt. departments on the ground that different figures .....

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