2012 (6) TMI 68

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..... ember (J)]. - Learned Chartered Accountant submits that serviced provided in terms of agreement appearing at page 95 to page 99 of appeal folder was basis for the department to tax Development Fund realized by the appellant corporation from users of Industrial Area under lease for no reason. Question of invoking extended period in this case did not arise when there was no liability under Section .....

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..... mmovable or not to the fold of Section 65(105)(zzg) read with Section 65(64) Finance Act, 1994, service provided by the appellant is taxable. Therefore, pre-deposit is desirable. 3. We have looked into the lease deed in question which was basis of adjudication and available at page 95 of appeal folder. That document exhibits that it was obligation of lessee to pay the annual consideration to .....

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