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2013 (8) TMI 675 - CESTAT MUMBAIRenting of immovable property – appellant contented that renting out of premises to Bank, BSNL and Post Office does not amount to renting of property for use in course of furtherance of business or commerce – Held that:- The Service Tax demand on the rent collected from the Bank and BSNL, is legally sustainable - Bank and BSNL are commercial organizations and the appellant has rented out their premises to them - amounts to furtherance of business or commerce - as regards the Post Office, the appellant might have a case and the arguments will have to be considered after examining the provisions of the Indian Post Act. Amount of turnover - whether the turnover of the appellant has exceeded the thresh hold limit under SSI Exemption Notification No. 8/2005 or not is a question of fact and has to be examined – Held that:- The matter remanded back to the lower appellate authority as the lower appellate authority has not examined any of these facts - for the purpose of examining the thresh hold limit, the gross amount received for renting of immovable property has to be taken into account - appellant being a sugar factory, they must be discharging the Service Tax on GTA services availed by them - such services might also be includable in thresh hold limit and this fact needs to be examined – matter remanded back.
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