No Service tax exemption on Commercial property rented by Municipal Corporation

M/s. Municipal Corporation Vs. CCE (CESTAT Delhi)

 On the first issue regarding the liability of the appellant to pay service tax under the category of “renting of immovable property service” , we note that the shops, which are given out on rent are used for commercial purposes. We have perused sample copies of agreements. The appellant could not place on record any exemption extended to them either due to their status or due to the purpose for which the said shops were rented out. These shops were given

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