TMI Blog2016 (1) TMI 1173X X X X Extracts X X X X X X X X Extracts X X X X ..... tement being claimed for the period from October 2008 to March 2009 is to the extent of ₹ 2,35,45,869/- which is well within the limit of the claimable amount for the year 2007-08 and 2008-09. Further the claim for the month of April 2009 amounting to ₹ 39,09,798/- is within the remaining eligible balance after the claim for abatement for the period up to March 2009. No evidence to the contrary has been furnished by Revenue - we find no reason to disallow the abatement claimed by the appellant. The provisions of notification are clear that the property tax proportionate to the period for which the abatement is claimed shall be excluded while computing the gross amount charged for the purpose of levy of service tax. It would appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n various grounds but the demand for recovery did not find acceptability by the original authority. In appeal, one claim of Revenue was that payment of ₹ 60,26,659/-, with the tax implications of ₹ 7,44,895/-, related to tax for the period prior to 1st June 2007. The service itself become liable to tax with w.e.f. 1st June 2007 and the exemption notification granting abatement was also effective from that date. Revenue also sought to deny abatement of ₹ 13,68,831/-, with the tax implications of ₹ 1,40,990/-, on the ground that it was availed in April 2009 whereas the payment of tax was effected only on 2nd July 2009. 3. The appellant claims that the impugned order has erred in attributing the abatement to these in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oportionate to the period for which service tax is paid shall be calculated and the amount so calculated shall be excluded from the gross amount charged for renting of the immovable property for the said period, for the purposes of levy of service tax. Example: Property tax paid for April to September = ₹ 12,000/- Rent received for April = ₹ 1,00,000/- Service tax payable for April = ₹ 98,000/- (1,00,000-2,000) * applicable rate of service tax 2. This notification shall come into force on the 1st day of June, 2007. 4. In addition, it is the claim of the appellant, that, in accordance with Rule 6(4C) of Service Tax Rules, 1994, they are entitled to adjustment of excess tax paid on account of non-availme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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