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TMI Blog2017 (2) TMI 105X X X X Extracts X X X X X X X X Extracts X X X X ..... Alld./2013 dated 13/12/2013 passed by Commissioner of Customs, Central Excise & Service Tax (Appeals), Allahabad. The issue is common in respect of all the eight respondents therefore all these appeals are taken together for decision. 2. Brief facts of the case are that the above stated 8 respondents were issued with a Show Cause Notice dated 21/03/2012, calling upon them to show cause as to why Service tax amounting to Rs. 7,71,826/- should not be demanded from all of them put together. The allegations in the Show Cause Notices were that all the eight respondents entered into an agreement with M/s Baazar Retail Ltd., Howrah, for giving away on rent property situated at D 47/102, D 47/188 & D 47/188A, Luxa Road, Varanasi. The s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 26/- jointly against all the eight respondents put together and also imposed penalties. Aggrieved by the said order appellants preferred appeal before the ld. Commissioner (Appeals). The ld. Commissioner (Appeals) decided the appeals through Order-in-Appeal No.145-152/ST/Alld./2013 dated 13/12/2013. The ld. Commissioner (Appeals) has placed reliance on the case of Smt. Bhavna R. Shah & Shri N.G. Shah Versus Commissioner of Service Tax, Ahmedabad 2013 (1) TMI 578 & Dinesh K. Patwa Versus Commissioner of Service Tax reported at 2012 (10) TMI 67, and stated that this Tribunal has taken a view that there was prima facie case that each joint owner of the property is entitled to exemption of threshold limit. The ld. Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... called "association of persons" through any definition provided by any law, when they have not entered into any agreement to form "association of persons". Even the definition of "person" in Section 3(42) of the General Clauses Act, 1897 states that "person" shall include any company or association or body of individuals. So, since the definition is inclusive, there has to be an association of individuals to become "person" under said Section 3(42) of the General Clauses Act, 1897. Therefore, I do not find any sustainable ground advanced by Revenue in the present appeal. In view of the same I dismiss all the eight appeals filed by Revenue and hold that the respondents shall be entitled for consequential relief, if any, in accordance with la ..... X X X X Extracts X X X X X X X X Extracts X X X X
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