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TMI Blog2024 (3) TMI 16X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 be business entity vide circular dated 13th April, 2016. Perusal thereof makes it clear that tax on taxes/cesses or duties are not leviable. Following the above decision and because of the fact that the appellant have only collected fee and not rent, the impugned order-in-appeal is without any merit and the same is set-aside - appeal allowed. - HON BLE MR. RAMESH NAIR , MEMBER ( JUDICIAL ) And HON BLE MR. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 1949. It has further been mentioned that the appellant is not renting/ leasing out its property to any private parties for consideration. It has been submitted that in order to discharge its mandatory statutory duties of constructing and maintaining markets and regulating the said markets, the appellant is issuing license to various persons for occupying for selling the designated articles and for providing such licenses, the statutory license fees is being collected from these persons. Learned advocate emphasized that he appellant is not collecting any license fee as Commercial or Business activity but purely discharging its statutory functions in the public interest. 3. Learned advocate has contended that there is no material on re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder-in-appeal. 6. Having heard both the sides, we are of the view that matter is no longer res-integra as this Tribunal in the case of Nagar Nigam vs. CCE ST, Meerut -2019 (21) GSTL 436 (Tri. Del.) has held as follows :- 3. It is submitted on behalf of the appellant that the appellant being a Municipal Corporation is discharging the statutory duty of providing spaces. No rent has been collected for the same, rather it is a fee. It is alleged that Department has wrongly considered it as a service. The demand is alleged to be wrong order 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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