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TMI Blog2018 (2) TMI 733X X X X Extracts X X X X X X X X Extracts X X X X ..... of Slaughter houses is the sovereign function of the Municipal Corporation. Therefore the fees collected towards the Regulation of Slaughter houses, the demand of Service Tax is hereby set aside. Advertisement - Held that: - It is observed from the receipt of the Municipal Corporation i.e. appellant that the amount towards so called advertisement was collected as Jahirat Kar (Advertisement Tax) - the advertisement tax being statutory tax levy by the Municipal Corporation should not be liable to service tax. Penalty - Held that: - appellant is a Government Municipal Corporation and not an individual. It cannot be imagined that the Government itself involved in suppression of fact with intent to evade service tax. Being non-existence ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Suppression Sec. 78 75,41,392.00 Failure to pay tax Section 76 75,41,392.00 Period of Dispute April 2007 to November 2011 SCN 18th October 2012 2. Shri M.P. Joshi, Ld. Counsel appearing on behalf of the appellant submits that they do not contest the service tax demand of Building Rent, Mandeep Keeper, Supply of Tangible Goods. However they contest the demand on the deposit received against the renting of immoveable property. He submits that the deposit is an advance deposit against the renting of building as well as the deposit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submits that the appellant have not sold the space for advertisement, whereas they have collected the advertisement tax. As evident from the receipt of the Municipal Corporation given against the recovery of advertisement tax therefore the advertisement tax being a statutory levy filed under the sovereign function under the Municipal Corporation, the same cannot be taxed. He further submits that the appellant being a Municipal Corporation and Corporation of Government, there cannot be a malafide intention or suppression of fact to evade the service tax , therefore neither extended period should be invoked nor penalty. In this regard he placed reliance on the following judgements: (i) Brihanmumbai Municipal Corporation Vs. Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fact we therefore direct the adjudicating authority to verify the facts. In this regard, it is made clear that if the amount represent the advanced deposit the same is not service charges, hence the same cannot be charged to service tax. As regard land rent and bazaar land rent. We find that the identical issue has been decided by the Commissioner vide order dt. 20.3.2014, in case identically placed Satara Nagar Parishad wherein the demand was dropped the order was attained finality. However, the Ld. AR raised the issue regarding the fact of the nature of land rent and bazaar land rent. We find that no evidence is on record to show that on what account the land rent and bazaar land rent is collected. However if this is under the same head ..... X X X X Extracts X X X X X X X X Extracts X X X X
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