MATTER OF GREATER NOIDA INDUSTRIAL DEVELOPMENT AUTH Vs. COMMISSIONER OF CUSTOMS, CENTRAL EXCISE AND 6 OTHERS

JUDGEMENT

(1.) HEARD Sri J.K. Mittal assisted by Sri Chandra Kumar Rai on behalf of appellant and Sri Ashok Singh on behalf of department.

(2.) THE present excise appeal has been filed by the Greater Noida Industrial Development Authority against the final order dated 28th August, 2014 passed by the Central Excise and Service Tax Appellate Tribunal, New Delhi (hereinafter referred to as the 'CESTAT') in Appeal Nos. ST/59067/2013 and ST/3256/2012. The Tribunal under the order impugned has confirmed the demand made vide order -in -original dated 19.07.2012 only for the normal limitation period and the matter has been remanded to the Commissioner, Central Excise for quantifying the same. The penalty imposed upon the appellant under Sections -77 and 78 of the Finance Act, 1994 has been set -aside. With regard to the order -in -original dated 30.04.2013, a direction has been issued to the Commissioner for de -novo adjudication in light of the direction issued in the order of the Tribunal.

(3.) THE assessee before this Court claims to be a statutory body constituted under the U.P. Industrial Development Act, 1976. It is their case that they have been discharging statutory functions, while monitoring and carrying on the development of the areas within their territorial jurisdiction. The assessee was registered for the purpose of the payment of service tax on renting of immovable properties, services and sale of space for advertisement since 01.06.2007. It has been making payment of service tax on the rent received from constructed immovable properties rented out by it for business or commerce. However, the assessee had not made payment of service tax on the rent which it had received in the matter of allotment of plots of vacant land to various persons on lease for industrial and commercial purposes. With effect from 1st June, 2007, Section -65(105) (zzzz) was introduced in Finance Act, 1994. The section provides for service tax to be levied on service provided to a person by any other person of renting of immovable property or any other service in relation of such renting for use in course of, or for furtherance of business or commerce. Explanation -I to Section -65(105(zzzz) defines immovable property and it excluded -