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2015 (4) TMI 1056 - AT - Service TaxService Tax on ‘Renting of Immovable Property Service’ - issuance of show cause notice to wrong partly - Held that:- . The Hon’ble High Court [2013 (9) TMI 791 - KARNATAKA HIGH COURT] has held that the unit to whom the show cause notice was issued cannot be considered as person and since the property is belonging to CSI TA, the proceedings should have been initiated against CSI TA and not against the units. The Hon’ble High Court quashed the Order-in-Original passed by the Commissioner is quashed. - In view of above discussion, the impugned orders are set aside and the appeals are allowed with consequential relief, if any. - Decided against the revenue.
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