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TMI Blog2017 (9) TMI 786X X X X Extracts X X X X X X X X Extracts X X X X ..... ad on 08.09.2008 informed respondent that they were liable to pay service tax on the rental income the case of bonafide for non-payment of service tax thereafter does not survive. However, it is seen that the period from 08.09.2008, first letter was received to the Chief Officer of the respondent the period would be covered from the normal period of limitation. Thus for the period prior to that the appellants can claim a bonafide belief that they are not liable to pay service tax. Appeal dismissed - decided against Revenue. - ST/86798/15 & ST/CO-91193/15 - A/89050-89051/17/STB - Dated:- 18-7-2017 - Shri Ramesh Nair, Member (Judicial) and Shri Raju, Member (Technical) Shri M.P. Damle, AC (AR) for the appellant Shri S.D. Podta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated 08.09.2008 the issue was clarified to the Chief officer MMC and he was requested to start paying service tax w.e.f. 01.07.2007. 3. The respondents have filed Cross objection. Ld. Counsel for the respondent argued that certain markets are made by MMC as their duty under the Constitution of India. He argued that the Renting of Immovable Property service in such markets cannot be considered as taxable service. He argued that markets are developed in discharge of constitution responsibility under article 243(w) of the Constitution of India and the 12 th schedule thereunder. He argued that MMC is not engaged in the trade or commerce and the shop rent out are not in the course of furtherance of business or commerce but are statutory res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot been raised in the cross objection it is not open to the respondent to agitate this grounds before us. Similarly, the issue regarding collection of renting prior to 31.03.2007 has not been raised in the cross objection filed by the respondent and consequently the same cannot be raised before Tribunal in the form of written submissions. 6. We find that the Commissioner (Appeals) has held that Sopo is collected for using vacant land and open place by farmer, hawker, and floating small retailers on daily basis. He has held that renting of vacant land is not covered under renting of immovable property service and for that purpose he has relied on the decision of New Okhla Industrial Development Authority vs. CCE 2015 (39) STR 443. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erned, in respect of the first show-cause notice it is seen that the said show-cause notice covers the period 01.06.2007 to 31.10.2008. The show-cause notice was issued on 23.11.2009. a perusal of the Order-in-Original and show-cause notice shows that revenue had vide letter dated 08.09.2008 written to Chief officer of the respondent requesting them to obtain service tax registration and to pay service tax on rental income received by them from 01.06.2007. They were again informed by 19.11.2008 to obtain service tax registration and to pay service tax. They were also requested to provide rental income from 01.06.2007 onwards. Thereafter on 01.12.2008 show-cause notice issued invoking the extended period. It is apparent that once revenue had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contain provisions for the devolution of powers and responsibilities upon Municipalities, subject to such conditions as may be specified therein, with respect to-(i) the preparation of plans for economic development and social justice; (ii) the performance of functions and the implementation of schemes as may be entrusted to them including those in relation to the matters listed in the Twelfth Schedule; (b) the Committees with such powers and authority as may be necessary to enable them to carry out the responsibilities conferred upon them including those in relation to the matters listed in the Twelfth Schedule, (c) The Twelfth Schedule of Article 243W (a)(ii) reads as under:- TWELFTH SCHEDULE (Article 243 W) 1. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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