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2019 (9) TMI 581 - AT - Service TaxRenting of immovable property service - Demand of Service Tax - CBEC vide DoF No. 334/01/2007-TRU dated 28.02.2007 - HELD THAT:- There is substantial merit in the argument of the appellant that the entire scheme was devised and executed much before the levy of service tax was introduced under the head of renting of immovable property service and therefore, the allegation that the appellant disguised the receipt of rent as non-refundable contribution is totally misplaced. A perusal of the SCN shows that there is no evidence whatsoever to support the allegation that what was collected was in fact rent and not non-refundable contribution. It is also seen that the entire scheme was devised under the supervision of Ministry of Textiles and it’s representatives. In these circumstances the allegation appears to totally baseless - demand is set aside. Time Limitation - HELD THAT:- It is seen that when the scheme was devised, there was no levy of service tax on renting of immovable property and thus they could not have any intention to evade or to manipulate records to receive rent as non refundable contribution. Thus, the demand on such count is also not sustainable on the ground of limitation as well. Reversal of CENVAT Credit - input services - construction of compound wall and laying of new pipelines - HELD THAT:- The services in respect of laying of pipelines were availed during the year 2011-2012 the Commissioner observes that the service of construction of new compound wall and laying of pipeline of taxable park received by the appellant were not used by the appellant for providing output service nor were used in relation to setting up, modernization, renovation or repairs or premises of provider of output service - During the period 2006-2011, the unit was being set up and laying of pipeline and building wall is certainly part of renovation of premises and thus covered under the definition of input services - demand set aside. Business Auxiliary Services - amounts recovered under the head of finger analysis fee demanded under the head of technical testing and analysis service and tender and plant evaluation fee - Demand of service tax - HELD THAT:- It is seen that the appellant had filed a VCES declaration in respect of service tax on technical testing and analysis services in respect of amount received under the head of finger analysis fee, however, the said VCES declaration was rejected - The appellants are not statutory body and no evidence in support of the claim that the activity undertaken by them is statutory in nature has been submitted - demand and penalty upheld. Demand of Service Tax - certain amounts under the head of tender and plant evaluation fee which relates to the amount charged from the members for verification of factory building, plant, FSI, parking, etc. - HELD THAT:- The appellant has claimed that these are statutory requirements, there is no merit in the said arguments and as the appellant are not statutory body and no evidence in respect of statutory in nature of the activity is submitted - demand alongwith penalty upheld. Appeal allowed in part.
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