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14 Jan 2022 4:15 AM GMT

CESTAT upholds 'Pay and Park' service tax demand

By: Nilima Pathak
CESTAT upholds Pay and Park service tax demand

CESTAT upholds 'Pay and Park' service tax demand Since the development works come under the Constitution of India, these are not liable to service tax The Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has upheld the service tax demand towards 'Pay and Park', Bazaar Auction/Bazaar Fees and Rasta Nuksan Bharpai.' The appellant, Mira Bhayandar...

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CESTAT upholds 'Pay and Park' service tax demand

Since the development works come under the Constitution of India, these are not liable to service tax

The Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has upheld the service tax demand towards 'Pay and Park', Bazaar Auction/Bazaar Fees and Rasta Nuksan Bharpai.'

The appellant, Mira Bhayandar Municipal Corporation, Maharashtra, had opted to develop certain facilities of playgrounds, town parks and schools through a contractor on a built-operate-transfer (BOT) basis. The development was to be operated by the contractor and eventually transferred to the appellant.

This was to happen after the expiry of the terms of the June 2007 agreement with Vardhman Developers and granted a lease of land for a period of 30 years.

The appellant had entered into an agreement in July 2007 with Shreeji Exhibitors for the development of a plot exclusively for the playground on a BOT basis. It had another agreement in July 2007 with Deepak Charitable Trust for the development of a plot for a primary school and a playground on a BOT basis.

All such developmental activities undertaken by the appellant were covered within the Constitution of India under the Urban Planning for Economic and Social Development. Thus, these were not liable to service tax.

Therefore, the Coram of the technical member, Sanjiv Srivastava and judicial member Dr. Suvendu Kumar Pati held the order of the adjudicating authority in respect of the demands made under the 'Pay and Park, Bazaar Auction/Bazaar Fees and Rasta Nuksan Bharpai.'

Nilima Pathak

Nilima Pathak

TAGS:
  • Customs Excise and Service Tax Appellate Tribunal 
  • Municipal Corporation 
  • Constitution of India 
  • Mira Bhayandar Municipal Corporation 
  • Urban Planning for Economic and Social Development 
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TAGS:
  • Customs Excise and Service Tax Appellate Tribunal 
  • Municipal Corporation 
  • Constitution of India 
  • Mira Bhayandar Municipal Corporation 
  • Urban Planning for Economic and Social Development 
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