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TMI Blog2018 (11) TMI 1412X X X X Extracts X X X X X X X X Extracts X X X X ..... the upfront amount on the lease as mentioned at serial no.41 of the notification no. 12 of 2017 as amended by notification no. 32 of 2017 is exempt. Held that:- Even though the aforesaid Advance Ruling is final and conclusive, respondent no. 3 has issued notice dated 24.8.2018 for payment of GST on the premimum for leasing out of the plot allotted to the petitioner for the purposes of hospital ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 2017 (in short of the Act). The two notifications no. 12 of 2017 and 32 of 2017 issued in exercise of powers under Section 11 (1) of the Act exempt service tax on one time upfront amount leviable in respect of service by way of granting long term (30 years or more) lease of industrial and other kind of plots. In view of the above notifications, respondent no. 3 Yamuna Express Way Industri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of hospital, nursing home, diagnostic centeres etc. Sri Aditya Bhushan Singhal, learned counsel appearing for respondent no. 3 Sri C.B. Tripathi, Special counsel appearing for respondent 3 as well as learned counsel for Union of India and the learned Standing counsel for the State of U.P., all are directed to file counter affidavit within a month. Two weeks thereafter are allowed to the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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