2016 (5) TMI 679 - HC - Service Tax

Review application - Demand of service tax - rent which had been received in the matter of allotment of plots by the assessee to use for construction for business/commercial purposes during the terms of the lease - an act of sovereign/public duties/functions or not - High Court upheld the Tribunal s order that the lease of open land for use as commercial/business purpose, as an taxable event, but what amount is to be taken into consideration for computation of service tax has been confined to the periodical rent only reported in 2015 (4) TMI 661 - ALLAHABAD HIGH COURT - High Court rejected the review application for no case being made out.

Summary

Title: Arun Tandon and Bharat Bhushan, JJ. - ALLAHABAD HIGH COURT

Summary: The High Court of Allahabad rejected a review application as no case for review was found.