CESTAT directs Re-determination of Service Tax on Renting of Stall to Hawkers by Municipality

Mira Bhaindar Municipal Corporation Vs Commissioner of CGST & Cen. Excise, Thane (CESTAT Mumbai) The crux of the submissions made by the appellant who is a  Municipal Corporation is that  these services (Ground rent market/ sports ground rent, Permitted Stall ground Rent, BOT Lease Rent, Blood bank and Mandap Services)  rendered by them are mandated in terms of Article 243W of the Constitution of India, read with Schedule 12 and hence fall in the category of exempted services. We are in agreement with the observations made by the Commissioner to the effect that just because the services...