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Service of renting of immovable property by the applicant to another Central/ State government/Union territory or Local authority alone is exempted from tax as per SI. No. 8 of Notification 12/2017 dated 28.06.2017 and the services of renting of immovable property to other than Central/ State Government, Union Territory or Local authority, are not exempted.

Authority for Advance Ruling -— Taxability on various service provided by Municipality – The applicant is a “Municipality” as defined in clause (e) of article 243P of the Constitution. They are rendering taxable services (viz) renting of immovable property service, mandap keeper service and are doing the functions entrusted to a municipality under Twelfth Schedule to Article 243W of the Constitution. The applicant sought an Advance Ruling on taxability and exemption of different services namely Fee from parks, Market fee-daily, market fee weekly, Fees for bays in bus stand (bus stand entrance fee collection), Bus -stand (others), charges for of TV advt. in bus-stand, locker rent provided in bus- stand, flower shop in bus stand in open space, cycle stand, scooter, auto, four wheeler stand in bus stand and other places, collection of room rent for temporary stay, Slaughter house fees, Rent -Travelers’ bungalows & rest house (municipal lodge), Fees on pay & use toilets, Right to fishing in bond, Running a fish market, annual track rent -Cable operator laying fee (optical fibre laying fee), Renting of immovable property Held that:- The Hon’ble Authority for Advance Ruling decided taxability of various services and held that the applicant supplies the ‘Right to collect the fees/right to certain amenities’ to the contractors and the supply undertaken by the contractors are as per the tender conditions which is an independent supply. Supply of allowing the road cut for laying the OFC and allowing the space alongside the road for the OFC lines are not ‘composite supply’ as defined under S. 2(30) in as much as these two supplies are not made in conjunction with each other in the ordinary course of business. Service of renting of immovable property by the applicant to another Central/ State government/Union territory or Local authority alone is exempted from tax as per SI. No. 8 of Notification 12/2017 dated 28.06.2017 and the services of renting of immovable property to other than Central/ State Government, Union Territory or Local authority, are not exempted under Sl.No. 8 of the table to Notification No. 12/2017-C.T.(Rate) dated 28.06.2017.
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