9911796707
TMI Blog2024 (7) TMI 1000X X X X Extracts X X X X X X X X Extracts X X X X ..... t be said to be lease agreement for the land to be used for providing the parking facilities. The leasing of land for providing parking facilities is as such excluded from the Sl No 24 of the N/N. 25/2012-ST. From perusal of the affidavit filed by some Senior officer, it is quite evident that across the North Central Zone, the service tax was not collected by the railway authorities in respect of similar facilities provided any where. It also appears that no demand were also made, in any other jursidiction by the concerned revenue authorities, thereby extending the benefit of exemption under N/N. 25/2012-ST in respect of same services. There are no merits in the impugned order - appeal allowed. - HON BLE MR. P. K. CHOUDHARY , MEMBER ( JUD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t was not warranted and the same is set aside. ORDER The appeal is partly allowed and the OIO is modified in above terms. 2.1 Appellant (Divisional Commercial Manager, North Central Railway, Agra Cantt, Agra) is engaged in providing space for parking facility but the did not obtain Service Tax registration was not paying service tax on the rent received from their customers /contractors for providing space for parking facility since 1st July, 2012. 2.2 Appellant leased land space to various contractors for providing parking facility and has received amount from them in lieu of providing such land space. The said activity is equivalent to renting of immovable property for commercial purpose or more particularly 'Leasing /sale of space ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contravention of various provisions of the Act and the Rules made there under with intent to evade payment of Service Tax. iii) Penalty should not be imposed upon them under Section 77(2) of the Act ibid for contravention of the provisions of Section 70 of the Act and Rule 7 of the Service Tax Rules 1994. iv) Interest at the appropriate rate for the relevant period till the payment of the Service Tax should not be demanded and recovered from them under the provisions of Section 75 of the Act. 2.5 The show cause notice was adjudicated by the Assistant Commissioner vide his Order-In-Original No. 36/AC/ST/ADJ/AGRA/2017 dated15.06.2017 holding as follows: a. I hereby confirm the demand of Service Tax amounting to Rs. 41,32,804/- (Rupees Forty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of service tax. The appellant do not lease any land to any person and hence are covered by the said exemption clause. The contractor of the parking stand is a licensee and not a lessee as he do not have any tenancy rights. The appellant is a department of Government of India, there is no personal interest of any one nor any commercial function in the matter and the view of the contract was only to provide facilities to the passengers and their visitors. Appeal be allowed 3.3 Learned authorized representative reiterates the findings recorded in the impugned order. 4.1 We have considered the impugned order along with the submissions made in appeal and during the course of arguments. 4.2 The issue involved in the present case is only in respe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... parking facilities, then the issue should have spanned pan India. I order to ascertain the practice of levy of service tax on these facilities, North Central Railway Zone having its Head Quarter at Prayagraj, the counsel for appellant was directed to get an affidavit filed by some Senior officer in this regard after ascertaining the practice across the zone. Affidavit of Sr Divisional Comml Manager N C Railway Agra has been filed, which is reproduced below : From perusal of the above affidavit it is quite evident that across the North Central Zone, the service tax was not collected by the railway authorities in respect of similar facilities provided any where. It also appears that no demand were also made, in any other jursidiction by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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