TMI Blog2021 (2) TMI 1078X X X X Extracts X X X X X X X X Extracts X X X X ..... under service tax has been heavily objected. However, it is acknowledged that Development Agreement with respect to Sarai Rohilla Railway Station has got terminated and that the said termination will have an effect upon quantum of liability. Accordingly, the request of learned Counsel for appellant for remanding the matter for fresh decision has been acknowledged. The matter remanded back to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vacant rail land by construction of multifunctional complexes. During the course of inquiry, the Department observed that despite RLDA is rendering taxable services, they have not got themselves registered with the Service Tax department and thus, they failed to file periodic ST-3 returns. Accordingly vide Show cause notice No. 500/AE/Group 2/2014-15 dated 17.10.2014, demand of ₹ 1,18,85,18, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erm lease for a period of 45 years except in one case for Sarai Rohilla Railway Station it was for 90 years in favour of M/s. Parsavanath Developers. The total amount of lease premium for these 13 project was ₹ 1052.17 crore and ₹ 990.90 crore with respect to Sarai Rohilla Railway Station. 4.1 It is further submitted that except four out of thirteen of these projects are either term ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s accordingly requested for remanding the matter to the adjudicating authority. It is also requested that the decision may be made time bound. 5. The learned Authorised Representative of the Department has impressed upon the liability of appellant under service Tax with respect to all the impugned projects. The non-registration of appellant under service tax has been heavily objected. However, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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