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2018 (3) TMI 551

nment Industrial Development Corporation - whether the said exemption would be eligible for appellant or not? - Held that: - the matter requires to be remanded to the adjudicating authority as to the application of section104, newly introduced by the Finance Bill 2017 - appeal allowed by wya of remand. - ST/Misc./40910/2017 and ST/40953 to 40956/2015 and ST/40653 & 40654/2016 - A/40121-40126/2018 - Dated:- 16-1-2018 - Ms. Sulekha Beevi C.S., Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri G. Baskar and Ms. Sushma Harini, Advocate - for the Appellant Ms. P. Hemavathi, Commissioner (AR) - for the Respondent ORDER Per: Bench Revenue has filed a miscellaneous application seeking change of cause title from Commissioner o .....

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ts objects, appellants are engaged, inter alia, in the business of developing Industrial Estates and Housing Plots and acquires lands in accordance with procedure established under law. The Finance Bill, 2017 inserted a new Section 104 retrospectively exempting from service tax the services rendered by State Government Industrial Development Corporation. The said exemption granted would be eligible for the appellant and therefore the demand of service tax is unsustainable. It is submitted that for a subsequent period, the Commissioner after taking into consideration the amendment has dropped the demand of service tax except that of water charges. He therefore requested the matter may be remanded to the adjudicating authority for reconsidera .....

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the President. 9. The ld. consultant has submitted that the lease in the plots in the present was given for 99 years and that the payment of service tax on the considerations received on the development charges etc. cannot sustain for the reason that they have been exempted retrospectively under section 104. The details of the appeals and the category of services as tabulated by the appellant is as follows:- DETAILS OF APPEALS Sl. No SCN and date Period Cr ST Order No. O-I-O No. ST Demand/Rs. CESTAT Appeal No. 1 181/2011/ 11.04.2011 Oct 2005 to Mar 2010 C. No.IV/9/198/2011-STC Adj. Dt. 30.1.2015 14-2014-15 91,54,65,823 ST/40954/20 5-DB 2 404/2011/ 05.10.2011 F.Yr: 2010-11 15-2014-15 83,36,80,521 ST/40955/201 5-DB 3 46/2013/ 29.03.2013 F.Yr .....

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