TMI Blog2018 (1) TMI 5X X X X Extracts X X X X X X X X Extracts X X X X ..... rental receipts being security deposits that shall not form part of gross value and shall not be liable to service tax. Rentals receipts from open plot - Held that: - Rentals receipts from open plot shall be exigible to service tax with effect from 01/07/2010 and not prior to the statutory provision inserted in terms of clause (v)(b) under Section 65(105)(zzzz) of the Finance Act, 1994. Par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri V.B. Gaikwad, Advocate for the appellant Shri Vivek Dwivedi, Asstt. Commissioner (AR) for the respondent ORDER Per: D N Panda Appellant submits that in so far as renting of immovable property service is concerned, receipts relating to deposits, rentals from open space and parking fees shall not be leviable to service tax. Plain and simple reading of the statutory pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... count prior to 01/07/2010. However levy on the rental received from open plot in respect of the period 01/07/2010 to 31/11/2012 is not disputed by appellant. That has been discharged with interest. 3. In respect of parking fees received from agriculturists, that is not subject matter of taxation under section 65(105)(zzzz) of the Finance Act, 1994. The learned adjudicating authority has levied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e taxable entry under Section 65(105)(zzzz) of the Finance Act, 1994, that shall not be taxable. 9. The appellant not having disputed on the leviability of the service tax on the rent receipts other than the aforesaid three elements, the tax demand on that account is confirmed. 10. Appellant submits that tax having been paid on the receipts from renting of immovable property with interest, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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