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2019 (4) TMI 1695 - CESTAT NEW DELHIRenting of Immovable Property Service - appellant contested the said demand on the ground that they are not providing any renting services inasmuch as the ground rent as also the value of the property collected by them from M/s R.K. Investment Private Limited was transferred to the State Government through his treasury account not chargeable to tax as Union Government income by virtue of Article 289 of the Constitution of India - HELD THAT:- Service tax being a central levy, requires all the assessees to be treated on the same platform. Though the appellant had taken a stand that this Bhoo Bhata collected by them is not retained by them and is further transferred to State Government but the adjudicating authority has observed that the appellant has not adduced any documentary evidence to support their above stand. As such, for verification of the said factual position, we are of the view that the matter needs to be remanded. Appeal allowed by way of remand.
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