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M/s Jumera Promotors And Developers Pvt Ltd Versus Commissioner of Central Excise, Delhi

2016 (2) TMI 69 - CESTAT NEW DELHI

Renting of farm house - whether appellant is liable to pay service tax under the category of "Renting of Immovable Property Service" - scope of the lease deed - Held that:- As per clause 2(c) of the lease deed, it is mentioned the property is leased .....

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pport the case of the appellant. Revenue has not produced any contrary evidence to the evidence produced by the appellant.

Therefore, prima facie, we are of the view that the demand confirmed under the category of "Renting of Immovable Pro .....

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ondent : Mr MR Sharma, DR ORDER Per Ashok Jindal The applicant is seeking waiver of pre-deposit of demand of service tax along with interest and penalties under the category of "Renting of Immovable Property Service". 2. The facts of the ca .....

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iew that the renting of farm house by the appellant falls under Explanation 2 to Section 65 (105) (zzzz) of the Finance Act, 1994. Therefore, the appellant is liable to pay service tax under the category of "Renting of Immovable Property Service .....

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, they have not let out their premises to anybody and not received any rent their on. Therefore, the demand confirmed for the period beyond 14.10.2010 till 31.03.2012 is not sustainable and the Revenue has not produced any contrary evidence for renti .....

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been produced to that extent. He produced electricity bills also to confirm that the premises were used for residential purposes. He also brought on record that the property tax returns filed during the impugned period, which are showing that the pr .....

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pposed the contentions of the ld. consultant and submits that as per the lease agreement, residential premises has been let out for residential purposes and for personal office. Therefore, the activity of renting of immovable property covers under th .....

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