TMI Blog2017 (9) TMI 790X X X X Extracts X X X X X X X X Extracts X X X X ..... ted:- 17-8-2017 - Shri Ramesh Nair, Member (Judicial) and Shri Raju, Member (Technical) Shri S.D. Podtar, Advocate with Shri V.R. Nair, Advocate for the appellant Shri M.P. Damle, AC (AR) for the respondent ORDER This appeal has been filed by Mapusa Municipal Council (Mapusa) against confirmation of demand on rent of immovable property service. 2. Ld. Counsel for the appellant argued that the demand of service tax for the period June 2007 to March 2012 was raised against Mapusa for recovery of rent from shop/ commercial, premises as Sopo during this period. Ld. Counsel argued that in so far as demand of Sopo is concerned, the same is collected in respect of vacant land, Ld. Counsel argued that service tax on immovab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... development and social justice; (ii) the performance of functions and the implementation of schemes as may be entrusted to them including those in relation to the matters listed in the Twelfth Schedule; (b) the Committees with such powers and authority as may be necessary to enable them to carry out the responsibilities conferred upon them including those in relation to the matters listed in the Twelfth Schedule, (c) The Twelfth Schedule of Article 243W (a)(ii) reads as under:- TWELFTH SCHEDULE (Article 243 W) 1. Urban planning including town planning. 2. Regulation of land-use and construction of buildings. 3. Planning for economic and social development. 4. Roads and bridges. 5. Water s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that fee collected in the name of Sopo fee is not by leasing of properties, the noticee has not produced any evidence as to why such fees are collected by them. In fact, it has been observed that the advocates of the noticee were themselves confused with regard to term the sopo as tax or fee. It has been observed that the noticee has constructed public markets within its jurisdiction. Consequently, there are no specific findings in the impugned order pertaining to the taxability of amount collected as Sopo charges. The exact purpose of collection of Sopo charges has not been examined. 8. In appeal the case has been made out that sopo charges are not in respect of any fixed place/ spaces or shops in the market but the same are coll ..... X X X X Extracts X X X X X X X X Extracts X X X X
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