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2023 (9) TMI 1283 - CESTAT KOLKATALevy of service tax - Renting of immovable property service - Amount relatable to Copy Right Services - Amount already paid and not adjusted - Short Claim of Property Tax - Amount already paid but not adjusted - HELD THAT:- There was no service tax demand on 'Copy Right Service'. Copy Rights Service as defined under Section 65(zzzzt) of the Finance Act 1994, specifically excludes the right covered under sub-clause(a) of clause(1) of Section 13 of the said Act, which deals with copy rights related to 'Original literary, dramatic, musical and artistic works' - it is found that the Copy Rights service rendered by the Appellant are related to 'Original Artistic Works' which are excluded from payment of service tax. Accordingly, the demand of service tax amounting to Rs.8,41,684/- is not sustainable. Even otherwise, there was no demand of service tax under the category of 'Copy Right Service' in the Notice. Hence, the demand of service tax of Rs.8,41,684/- confirmed in the impugned order is not sustainable on this count also. Regarding the remaining demand confirmed in the impugned order, the Appellant stated that as per the direction of the Hon'ble Supreme Court, the Lessees paid Rs.1,91,121/- which has not been taken into account by the adjudicating authority. They further stated that the adjudicating authority has excluded Property Tax amounting to Rs.56,83,647/-. However, actual property tax paid was Rs. 57,66,009/- Thus, an additional amount of Rs 82,362/- has also to be excluded on account of property tax. They also stated that there was a short adjustment of Rs.40,087/-paid by them which has not been appropriated - the claim of the Appellant on these counts needs to be verified by the adjudicating authority. For that purpose, the matter needs to be remanded back to the adjudicating authority. Appeal allowed by way of remand.
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