TMI Blog2019 (11) TMI 1604X X X X Extracts X X X X X X X X Extracts X X X X ..... re, the nature of usage of quarter by the employees for residential/dwelling purpose cannot be doubted in absence of any proof to the contrary. Moreover, it is a settled legal position that the department cannot travel beyond the scope of allegations levelled in the SCN. Taxability - HELD THAT:- The issue is no longer res-integra inasmuch the Tribunal in the case of SR. ACCOUNTS OFFICER M/S. M.P. POWER GENERATING CO. PVT. LTD. VERSUS CCE, BHOPAL [ 2017 (4) TMI 952 - CESTAT NEW DELHI] , as relied by the appellant, has already held that the rent amount received for letting out the properties to the employees for accommodation purpose is not liable to service tax since the same is clearly excluded from the definition of taxable service as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustain and hence, the same is set aside - Appeal allowed - decided in favor of appellant. - Service Tax Appeal No.76615 of 2017 - FINAL ORDER NO.76548/2019 - Dated:- 14-11-2019 - MR. P.K.CHOUDHARY, MEMBER (JUDICIAL) AND MR.P.VENKATA SUBBA RAO, MEMBER (TECHNICAL) Shri J.M.Dugar, D.G.M. for the Appellant Shri S. Mukhopadhyay, Authorized Representative for the Respondent ORDER The instant appeal has been filed by the assessee, M/s. Ludlow Jute Specialities Ltd, against the demand of service tax of ₹ 11,82,797/- incl. cess alongwith applicable interest and equivalent penalty, for the period 2008-09 to 2013-14 confirmed by the Ld. Asst. Commissioner, Service Tax, Kolkata, which has been upheld by the Ld. Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on rent amount received from the employees for letting out of the immovable property owned by the Company: Sr. Accounts Officer, M.P. Power Generation Co. Pvt Ltd. vs. CCE, Bhopal 2017 (4) GSTL 199 (Tri-Del) Gondwana Club vs. CCE Nagpur 2016 (42) STR 895 (Tri-Mum) Singhania Enterprises vs. CCE Raipur 2015 (37) STR 551 (Tri-Del) He also stated that for the subsequent period FY 2014-15 to 2016-17 the demand on the same issue pertaining to renting of immovable property on the amount received from employees have been dropped by the Ld. Commissioner (Appeals), Kolkata. He submitted copies of the Order-in-Appeal dated 29.06.2018 and Order-in-Appeal dated 04.07.2018 whereby their appeals have been allowed by the Ld. Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or residential/dwelling purpose. Therefore, the nature of usage of quarter by the employees for residential/dwelling purpose cannot be doubted in absence of any proof to the contrary. Moreover, it is a settled legal position that the department cannot travel beyond the scope of allegations levelled in the SCN. In so far as taxability is concerned, we find that the issue is no longer res-integra inasmuch the Tribunal in the case of Sr. Accounts Officer, M P Power Generating Co. (Supra), as relied by the appellant, has already held that the rent amount received for letting out the properties to the employees for accommodation purpose is not liable to service tax since the same is clearly excluded from the definition of taxable service as w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urpose will decide the nature, either residential or used in furtherance of commerce or business . The nature of contracting parties or the occupation of the occupant has no relevance to decide the scope of the tax entry. 8. In view of the above discussion and findings, we hold that the impugned orders upholding the tax liability of the appellant are not legally tenable. Accordingly, we set aside the impugned orders and allow the appeals with consequential relief. The above decision has been rendered considering the law as was applicable during the period prior to introduction of Negative List service taxation regime i.e. prior to July 2012. From July 2012 onwards, in the Negative List regime, Section 66D of the Finance Act, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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