2023 (8) TMI 186

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..... Upaj [ 2022 (2) TMI 1113 - SUPREME COURT] case as relied upon by learned Departmental Representative that the licence fee collected for renting of immovable properties even by the public undertaking is liable to tax. However, from section 66D (d)(iv) of Finance Act (post negative list), it is clear that renting of land with or without structure for the purpose incidental to agriculture is not li .....

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..... ne for the Appellant. Shri Harshvardhan, Authorized Representative for the Respondent ORDER None is present for the appellant. On the last date of hearing, it was made clear that no further adjournment shall be granted to the appellant. The absence is also objected by learned Departmental Representative mentioning that there have already been several adjournments and that the ap .....

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..... d the service tax liability with effect from 2008-09 till 2012-13 with respect to the fee they have collected under the head of Tahbazari, Haat Bazar and shop keepers/daily vendors for commerce. Accordingly, the demand for the aforesaid entire period totalling to Rs. 11,02,834/- was proposed to be recovered along with the interest and the appropriate penalty. The proposal was confirmed by the impu .....

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..... 471637 Total (in Rs.) 779712 2184559 2310102 2440900 2376637 5. We observe from the decision of Hon ble Supreme Court in Krishi Upaj (supra) case as relied upon by learned Departmental Representative that the licence fee collected for renting of immovable properties even by th .....

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