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2019 (2) TMI 16 - AT - Service TaxRenting of immovable property service - appellant is an association formed for the purpose of facilitating merchants to store and trade food grains from the demarcated premises - the appellant has received rent from members as well as non-members such as Petrol Bunk, BSNL, Bank, etc. - principles of mutuality - Held that:- Tribunal in the appellant’s own case in M/S. THE LEIGH BAZAAR MERCHANT’S ASSOCIATION LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, SALEM [2018 (8) TMI 254 - CESTAT CHENNAI] has decided that the rent collected from members cannot be subject to levy of service tax due to the principle of mutuality - the demand of service tax on the rent received from members cannot sustain. Rent received from non-members - Threshold limit - Held that:- The details of rent collected covered by the Show Cause Notice for the year 2011-12 is given - It would go to show that the amount of rent collected from non-members is within the threshold limit of exemption of service tax - the demand of service tax on the rent collected from non-members also cannot sustain. Appeal allowed - decided in favor of appellant.
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