Leasing Vacant Land Before 1 July 2010 Not Taxable as Renting Service: CESTAT Bangalore

New Mangalore Port Trust Vs Commissioner of Central Excise and Service Tax (CESTAT Bangalore) The appeal before the CESTAT arose from an Order-in-Original dated 25.11.2011 passed against New Mangalore Port Trust (NMPT), challenging the levy of service tax on the leasing and licensing of vacant land during the period 01.06.2007 to 31.03.2010. The Revenue had issued three show cause notices alleging that the appellant was liable to pay service tax under the category of “Renting of Immovable Property Service” for leasing vacant land to users for storing goods or constructing structur...