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Mandhana Exports Versus Commissioner of Central Excise, Kolhapur

2016 (12) TMI 735 - CESTAT MUMBAI

Valuation - renting of immovable property service - the appellants were providing various common additional services and collected certain amounts from the tenants - whether the appellant was required to include the amount collected for such services .....

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mmon additional services. These services can no stretch of imagination of renting of immovable property services and therefore, demand under the said head cannot be confirmed. The impugned order is set aside - appeal allowed - decided in favor of app .....

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u 1. The appellant, M/s. Mandhana Exports were holding service tax registration under the category of renting of immovable property. The appellants were using their vacant factory premises for renting to twenty four different parties. The appellant w .....

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(c) Common sanitary block for workers (d) repairs & maintenance of factory building (e) vehicle expenses. For providing aforesaid additional services, the appellant collected certain amounts from the tenants. A show-cause notice was issued to the .....

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. Learned CA for the appellant argued that the additional services provided cannot be considered as renting of immovable property service and therefore, no demand can be confirmed under the said head. He argued that while the lease agreement clearly .....

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on the impugned order. He argued that the said amounts have been collected under a common agreement and therefore, should be treated as the amounts received against renting of immovable property services. 4. We have gone through the rival submissions .....

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om next year Party No.2 shall pay monthly rent to Party No.1 within one week of next month regularly. If the party No.2 fails to pay the agreed rent in time, then 15% interest will be charged on outstanding rent amount. 5. In above monthly agreed ren .....

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