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TMI Blog2018 (12) TMI 1039X X X X Extracts X X X X X X X X Extracts X X X X ..... nicipal Act clarifies that the amount received by the Nagar Nigam from the traders permitting them to carry out their activities within the municipal limits shall be collected in the form of the tax. The provision is sufficient to hold that the activity is intended to be a sovereign Act of the Nagar Nigam. The authority below has wrongly considered it as a service being rendered by the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ined under Section 65 (98) of the said Act. On further enquiry the Department observed that the appellant has received amount of ₹ 48,65,25/- as Tahbazari fee (alleging the same as Tahbazari rent) for the period with effect from 2009-10 to 2014-15 (August, 2014). Show Cause Notice is dated 14/10/2014, was issued proposing demand of service tax amounting to ₹ 12,17,401/- along with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is prayed to be set aside. Appeal is prayed to be allowed. 4. While rebutting these argument Ld. DR has impressed upon the definition of renting of immovable property service under section 60(90)(a) of the Finance Act, 1944, it is submitted that any amount received for letting, leasing or licensing of the immovable property is leviable to tax under the said provision. The order under challeng ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it as a service being rendered by the appellant to the said traders. In such scenario, emphasis on the definition of renting of immovable property under the Finance Act has no more significance. Further we observe that the Government of India, Ministry of Finance has given the clarification on the issue regarding the levy of tax on the services provided by Government or the local authorities to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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