Feedback   New User   Login      
Tax Management India. Com TMI - Tax Management India. Com
Home Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Case Laws Manuals Short Notes Articles News Highlights
Extracts
Home List
← Previous Next →

Mapusa Municipal Council Versus CCE, Goa

2017 (9) TMI 790 - CESTAT MUMBAI

Renting of immovable property service - levy of service tax - Held that: - 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 collected for open spaces allotted to contractors for further sale to vendors etc. - The impugned order does not deal with the issue involved in the instant case as the same were not properly communicated - matter remanded to the original adjudicating authority for deciding the issue afresh af .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

y 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 immovable property service cannot be collected in respect of vacant land as has been held in New Okhla Industrial Deve .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ght to challenge the levy of service tax on shops rented out by MMC under the pretext that the said shops are part of the market developed by MMC as their constitutional responsibility. Ld, Counsel has sought to rely on the Article 243(w) and 12th schedule of 243(w), more particularly entry 12 and 17 thereof. The said article and the 12th schedule reads as under :- "Article 243W reads as under:- "243W - Subject to the provisions of this Constitution, the Legislature of a State may, by .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

luding 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. Plann .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ban amenities and facilities such as parks, gardens, playgrounds. 13. Promotion of cultural, educational and aesthetic aspects. 14. Burials and burial grounds; cremations, cremation grounds; and electric crematoriums. 15. Cattle pounds; prevention of cruelty to animals. 16. Vital statistics including registration of births and deaths. 17. Public amenities including street lighting parking lots, bus stops and public conveniences. 18. Regulation of slaughter houses and tanneries. " 5. The app .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Forum
what is new what is new
  ↓     bird's eye view     ↓  


|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version