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2023 (9) TMI 1095 - CESTAT KOLKATANon-payment of service tax - receipt of advance payment of rent - It is the submission of the appellant that as the appellant has paid the service tax while providing services to the service recipient, no differential service tax or interest is payable by the appellant - HELD THAT:- Prior to 01.06.2007, no service tax is payable under the category of “Renting of Immovable Property Service”, therefore, for rent received by the appellant for the period prior to 01.06.2007 in respect of all the three properties, the appellant is not liable to pay service tax. With regard to the property situated at 25A,Shakespeare Sarani, Kolkata-700017, it is found that although the appellant has received the rent in advance, but started paying service tax as and when they provided the services. Therefore, as they have paid the service tax thereon, the demand of service tax is not sustainable against the appellant, which is evident from the record placed - for the premises at 106, Diamond Harbour Road, Kolkata-700023 and 114/1A, Cotton Street, Kolkata-700020, the same parts of the premises were rented out for residential used for which, no service tax is payable for the amount received towards under the category of “Renting of Immovable Property Service” for residential purposes, therefore, no service tax is payable. Whatever property was rented out for business purposes, on which no service tax is paid by the appellant, the same is payable along with interest - the penalty imposed is waived - Appeal disposed off.
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