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2016 (11) TMI 194 - AT - Service TaxLevy of tax - amount received by the appellant from IOCL as commission for operating a petrol pump - Business Auxiliary Service or not? - Held that: - on merits there is no case for appellant nor there is any case on limitation. Since there is no serious contest for this demand, we uphold that portion of the order which confirms the demand raised along with interest and also penalty. Denial of CENVAT Credit - demand of service tax under the category of renting of immovable property - construction services - Held that: - there is no dispute as to the fact that the appellant had received the services from the service provider for the construction of pre-fabricated building; which was used by appellant for renting out the premises to various outlets and appellant had discharged the service tax liability on such amounts under the category of ‘Renting of Immovable Property Services’ - reliance placed on the decision of Navratna S.G. Highway Prop P. Ltd. [2012 (7) TMI 316 - CESTAT, AHMEDABAD] where it was held that malls which were constructed at various locations for renting out shops and service tax liability discharged for ‘renting of immovable property services’ assessee cannot be denied the CENVAT credit on input services which are used for construction and maintenance of various malls - demand for reversal of credit set aside. Appeal disposed off - decided partly in favor of appellant.
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