TMI Blog2017 (9) TMI 158X X X X Extracts X X X X X X X X Extracts X X X X ..... e of one person i.e. the appellant - Held that: - As per the payment terms, all the three persons were paid different amount of rent to individual after deduction of TDS - The amount received by other two persons is their income and the same cannot be clubbed with the rent received by the appellants. As per the amount received by the appellants, it is very much below the threshold limit of ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the period August 2007 to March 2008 and ₹ 20,22,399/- for the period April 2008 to January 2009 against renting of immovable property service provided by them. Accordingly a show-cause notice was issued for demanding service tax on the renting amount under the category of renting of immovable property service. The adjudicating authority confirmed the demand and Commissioner (Appeals) upheld ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at as per the amount of rent received by appellant, it is ₹ 2,10,595/- in 2007-08 and ₹ 6,74,130/- in the year 2008 which is below the threshold limit of ₹ 8 lakhs. Hence the demand was wrongly confirmed clubbing the rent received of all the three persons. He submits that the lessee company made payment to individual after deducting the TDS as per the IT Act. Accordingly, the inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... account of renting of immovable property. As regards the appellant, he has received total rent of ₹ 2,10,595/- in 2007-08 and ₹ 6,74,130/- in the year 2008. Other amounts of agreement was received by other two persons Pandurang Hulawale and Jaymala Sambhaji Hulawale. The amount received by other two persons is their income and the same cannot be clubbed with the rent received by the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
