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2019 (3) TMI 1182 - AT - Service TaxRevenue sharing - Demand of service tax - renting of immovable property service - Held that:- There is no provision of any service to any other person and there is no service recipient or service provider relationship, which is an essential condition to attract service tax liability and the services per-se are rendered would be to sale itself - an identical issue was considered in the case of Ambience Hospitality P. Ltd. [2018 (12) TMI 1112 - CESTAT NEW DELHI], where it was held that the appellant has not delivered the possession of club to AMPL by way of tenancy but has only given the right to manage and operate the club for their mutual benefit, on principle to principle basis. Accordingly, we hold that the provisions of Service Tax are not attracted - thus, impugned order to the extent it confirms the demands raised on the appellant under the renting of immovable property services is unsustainable. CENVAT Credit - common input services and the services utilized for exempted output service - Rule 6 of CCR - Held that:- Appellant has been pleading before the lower authorities that they have maintained separate records for the services rendered for the exempted category and they have not availed CENVAT credit of the service tax paid on common input services. The Adjudicating Authority it seems has not considered this plea in a holistic manner, and in a pedantic approach held that demand is liable to be confirmed - the Adjudicating Authority should be given an opportunity to reconsider the entire evidences on this point - Matter on remand. Appeal allowed in part and part matter on remand.
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