2015 (8) TMI 208

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..... 1203 - CESTAT NEW DELHI) held that renting of vacant land by way of lease or licence for construction of a building or a temporary structure for use at a later stage in furtherance of business or commerce would be taxable service only with effect from 1.7.2010 and not during the period prior to 1.7.2010. In view of the said judgement, we are of the view that the appellant has a prima facie case i .....

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..... i Jaypee Cement Ltd. In terms of the said lease M/s BJCL was to pay one time non-refundable land premium @ ₹ 40 per square feet amounting to ₹ 6,02,77,900/- apart from annual ground rent @ 1% of one-time land premium and annual service charge @ 2% of the one time land premium. But the appellant did not pay service tax on the said amount under Renting of Immovable Property Service and i .....

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..... Noida - 2014-TIOL-1741-CESTAT-Del. in its favour. 3. The ld. DR, on the other hand, stated that the land given on rent may not have been vacant land, though, the ld. Advocate for the appellant said that it indeed was a vacant land. 4. We have considered the contentions of both sides. We find that in the case of M/s Greater Noida Industrial Development Authority (supra) the Tribunal referrin .....

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