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2020 (11) TMI 44 - CESTAT HYDERABADNon-payment of service tax - Revenue share - Fun factory - Reversal of Cenvat Credit on common input - Renting of immovable property - Parking fee - penalty. Revenue Share - HELD THAT:- The issue of service tax on share of revenue from Joint commercial activity ‘Food Court’ is already settled in favour of the appellant by the precedent order of this Tribunal dated 18.03.2019 in their own case [2019 (3) TMI 1182 - CESTAT HYDERABAD]. Accordingly, the demand of ₹ 37,31,953/- is set aside. Rent from immovable property - HELD THAT:- The value of ₹ 49,82,795/- is the amount of municipal taxes paid which is not taxable and is deductable amount from the rent receipt in terms of exemption granted vide Notification No. 29/2012-ST dated 20.06.2012 - the demand of ₹ 6,15,873/- is set aside. Taxability of receipts on Fun Factory - HELD THAT:- This issue is already adjudicated in favour of the appellant in the precedent decision of this Tribunal dated 01.01.2019 [2019 (1) TMI 71 - CESTAT HYDERABAD] wherein the Tribunal held that receipts under this head are in the nature of receipt towards entertainment provided and the same is taxable under the State Entertainment Tax Act and hence not exigible to service tax. Parking receipts - HELD THAT:- The appellant had paid the admitted tax of ₹ 22,17,764/- against the demand of ₹ 12,62,642/-. Hence, we hold that the service tax demanded vide the impugned order is not disputed, is taxable and paid. Further, admitted tax is more than the assessed tax. CENVAT Credit - Rule 6(3) of CCR - HELD THAT:- Appellant have maintained separate account of input services and there is no utilisation of common input services towards providing of exempt services - Further it is found that although the appellant had prayed for verification of their records to verify the correctness of their claim, but no such opportunity was provided and by adopting a pedantic approach the demand was confirmed - Hence, this demand is set aside and the matter remanded without expressing any opinion on merits leaving the issue open to the adjudicating authority after following the principles of natural justice. Penalty - HELD THAT:- The issue being wholly interpretational and there being no case of suppression, fraud etc., Penalty imposed under Section 76 and Rule 15(1) of Cenvat Credit Rules are fit to be set aside. Appeal allowed in part and part matter on remand.
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