TMI Blog2016 (2) TMI 443X X X X Extracts X X X X X X X X Extracts X X X X ..... -deposit of the confirmed demand alongwith penalties. - Stay granted. - Service Tax Stay Application No. 54006 of 2014 And Service Tax Appeal No. 53586 of 2014 - - - Dated:- 13-10-2015 - G RAGHURAM, PRESIDENT AND B RAVICHANDRAN, MEMBER (TECHNICAL) For the Petitioner : Shri B L Narasimhan, Adv. For the Respondent : Shri Amresh Jain, DR ORDER PER: B RAVICHANDRAN: The appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pre-deposit and stay of recovery of the confirmed demand with penalties. 3. Ld. Counsel Shri B.L. Narasimhan appearing for the applicant submitted that the various input services, inputs and capital goods are received by the applicant for providing output service namely renting of immovable property service. The output service was not possible without constructing and maintaining the building. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e cement and steel were consumed and capital asset is created it cannot be said that these are inputs for renting of service of renting of immovable property which is provided using the capital assets. He relied on the decision of Hon'ble Bombay High Court in the case of Bharti Airtel Ltd. vs. CCE, Pune-III -2014 (35) STR 8655 (Bom.). He further pleaded that the Hon'ble Gujarat High Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice of renting of immovable property. We find the ld. Commissioner (Adjudication) discussed the decisions of the Hon'ble Andhra Pradesh High Court in the case of CCE, Visakhapatnam-ll vs. Sai Samhita Storages (P) Ltd.-2011 (23) STR 341 (A.P.). He found that the said decision is not applicable to the present case as output service involved there was storage and warehousing services and constru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made by ld. AR about the applicability of this decision to the case in hand. 6. Considering the above factual and legal position, we find that the applicant has made out a strong case for full waiver of pre-deposit of the confirmed demand alongwith penalties. Accordingly, we order for the waiver of service tax and penalties as confirmed in the impugned order. The recovery of the said amount sh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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