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2017 (10) TMI 967 - AT - Service TaxRenting of immovable property service - commercial or residential - consideration received for letting out a building to M/s Plasser (India) Pvt. Ltd. for use of Sh. Thomas Hentze for residence and personal office - interpretation of word ‘personal office’ - Held that: - from the agreement it is clear that the purpose of letting will be residential only and the lessee shall be responsible if the premises is used for other than residence. All the consequences including extra levy shall be the liability on the lessee - the terms of lease make it clear that the building was let out to the appellant for residential use by one of its employees. Even if we consider that the said employee did attend to some personal office work from the said premises, the same will not make it use of premises other than the residence. Extended period of limitation - Held that: - Admittedly the tax liability on his particular tax entry has been a subject matter of substantial litigation - demand is time barred. Appeal allowed - decided in favor of appellant.
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