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2018 (11) TMI 1036 - AT - Service TaxRenting of immovable property service - non-discharge of service tax - case of appellant is that area occupied by TNPL is only 9 acres. Hence, as per the agreement, the monthly rent for the 9 acres of land i.e. 9 acre x ₹ 1200 and not as 40 acre x ₹ 1200 as alleged in the notice. Held that:- The appellant has been contending right from the reply to the SCN that the agreement in question is only for renting of 9 acres of land as per their letter dt. 06.02.2001 addressed to TNPL and also have submitted TNPL’s confirmatory letter dt. 10.02.2001 - sufficient proof has been submitted by the appellants in support of their contention. Thus, the appellants have only rented out 9 acres of land to TNPL and that service tax liability for the impugned period has already been discharged by them - demand set aside - appeal allowed - decided in favor of appellant.
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