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TMI Blog2019 (4) TMI 1695X X X X Extracts X X X X X X X X Extracts X X X X ..... taken a stand that this Bhoo Bhata collected by them is not retained by them and is further transferred to State Government but the adjudicating authority has observed that the appellant has not adduced any documentary evidence to support their above stand. As such, for verification of the said factual position, we are of the view that the matter needs to be remanded. Appeal allowed by way of remand. - Service Tax Appeal No. 53265 of 2015-DB With 53430 of 2015-DB - ST/A/50455-50456/2019-CU[DB] - Dated:- 26-3-2019 - Mrs. Archana Wadhwa, Member (Judicial) And Mr. Bijay Kumar, Member (Technical) Shri Sanjay Tiwari, Advocate - for the appellant Shri R.K. Manjhi, D.R. - for the respondent (Vice-Ver ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h as the ground rent as also the value of the property collected by them from M/s R.K. Investment Private Limited was transferred to the State Government through his treasury account not chargeable to tax as Union Government income by virtue of Article 289 of the Constitution of India. They also referred to various decisions. 4. The adjudicating authority, however, did not find favour with the appellant s contention. However, he reduced the proposed service tax to ₹ 2.33 crores approximately by observing that clause V which provided the renting of vacant land for future use of construction thereon was introduced in Section 65(105)(zzzz) of Finance Act, 1994 only with effect from 1.7.2010 and as such the same has to be h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... support of the above facts, they submitted copy of Act along with Gazette Notification, in which Government of MP Department of Revenue has authorised BDA to collect land revenue and make deposit in the Government account. Also, they stated to have made payment toward the land revenue in the Government Accounts. The copies of ledger showing payment in the Government accounts have been submitted. 6. As such, he submits that the present confirmation of demand is not maintainable. 7. On the other hand, learned AR has taken us through the findings and the reasoning adopted by the adjudicating authority to support the impugned order in original. 8. We find that the facts in the case of M/s Bhopal V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd that this Bhoo Bhata collected by them is not retained by them and is further transferred to State Government but the adjudicating authority has observed that the appellant has not adduced any documentary evidence to support their above stand. As such, for verification of the said factual position, we are of the view that the matter needs to be remanded. We order accordingly and direct the appellant to produce all the relevant documents before the adjudicating authority, who would decide the issue afresh by keeping in mind and by taking into consideration another order of the Commissioner referred supra in the case of Bhopal Vikas Pradhikaran. 10. As regards, Revenue s appeal, which is against that part of the impugned ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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