Service Tax Demand on Vacant Land Lease Set Aside as Pre-2010 Law Did Not Tax Such Leases

Bhilai Steel Plant Vs Commissioner of Central Excise (CESTAT Delhi) The appeal challenged an Order-in-Original dated 30.08.2013 whereby the Commissioner demanded service tax of ₹84,16,343 for the period 2007-08 to 2011-12 on consideration received from leasing land to a joint venture company. The amount of ₹3,26,080 already paid by the appellant was appropriated in the order. Background of the dispute: The appellant, a subsidiary of Steel Authority of India Limited engaged in manufacturing iron and steel products, generated blast furnace slag, which could be used for manufacturing cement. ...