9911796707
TMI Blog2024 (2) TMI 1253X X X X Extracts X X X X X X X X Extracts X X X X ..... e above service right from 2010 onwards - HELD THAT:- The matter stands clarified by the Boards Circular dated 24.5.2010 for the period 1.4.2010 to 30.6.2012 and Notification No. 1/2018-ST dated 30.11.2018 for the period 1.7.2012 to 30.6.2017, which covers the period of demand - no service tax was payable by the Appellant by way of letting the road sides to cable TV network firms and telephone / ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting consideration in the name of Annual Track Rent . It appeared to the department that the appellant s activity would attract service tax under the category of Renting of Immovable Property Service as provided under section 65(105)(90a) of the Finance Act, 1994. It was noticed that the appellant did not discharge the service tax liability on the above service right from 2010 onwards and thus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed appeal before Commissioner (Appeals), who vide the order impugned herein upheld the same. Hence the appellant is now before the Tribunal. 3. No cross-objection has been filed by the department. 3.1 Shri A. Niraikulam, Consultant appeared for the appellant and Shri M. Ambe, learned Deputy Commissioner (AR) appeared for the department. 3.2 The learned consultant for the appellant subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the services by way of granting of right of way by local authorities , vide Notification No. 1/2018-ST dated 30.11.2018 covering the period 1.7.2012 to 30.6.2017 and hence the demand for the period 1.7.2012 to 31.3.2016 is liable to be set aside. In view of the foregoing submissions, he prayed that the entire demand confirmed and the penalty imposed in the impugned order may be set aside and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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