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2016 (2) TMI 69 - CESTAT NEW DELHI

2016 (2) TMI 69 - CESTAT NEW DELHI - TMI - 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 out for residential purpose and for the employees of the lessee. We find that the lessee also issued certificate to certify that the premises was never used except for residential purposes. Moreover, electri .....

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e Appellant : Mr A K Batra, CA For the Respondent : 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 case are that the appellant has entered into an agreement with lessee, namely, M/s. Plasser India Pvt. Ltd. for renting out their farm house No.7, Nagar Estates, Gadaipur, New Delhi of their employees as well .....

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rom 15.10.2008 to 14.10.2010 and thereafter, 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 renting of immovable property to anybody during the period 14.10.2010 till 31.03.2012. For the period 01.04.2008 to 14.10.2010, he submits that during the period the property was exclusively used by the lessee fo .....

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