TMI Blog2016 (6) TMI 1175X X X X Extracts X X X X X X X X Extracts X X X X ..... updt.) AR. for the Department. Shri Kapil Vaish, C.A. for the assessee-respondent. Per Mr. Anil Choudhary : The brief facts are that the respondent-assessee was having Service Tax registration under the category Renting of Immovable Property Service and received payments during the period 2008-09 2009-10 respectively. The appellant had paid the admitted taxes and deposited the returns and tax. In the course of audit for the period April 2007 to March, 2010 and on scrutiny and or comparison of the receipt figures as per profit and loss account and ledgers with those of the Service Tax Returns, it appeared to Revenue that the assessee-respondent had paid Service Tax short amounting to ₹ 15,31,161/-. The assessee on b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax on receipt of gross value of services amounting to ₹ 14,97,245/- on the ground that the amount was received for services provided before 01 June, 2007 when renting of immovable property was not covered under the levy of Service Tax. Further, learned Commissioner also allowed the deduction of an amount of ₹ 43,44,000/- received by the assessee from service receiver namely V-Mart during 2009-10 from gross value of services covered in the impugned demand, on the ground that the amount pertain to the year 2009-10 for which period stay has been granted by Hon ble Supreme Court. Thus, the Commissioner (Appeals) dropped the demand of Service Tax for ₹ 11,86,787/- out of the adjudicated demand of ₹ 15,31,161/-. Further, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny type of documentary or otherwise by the respondent-assessee which could have established that V Mart was a member of the Retailer association of India as claimed. Further, the learned Commissioner (Appeals) have erred in reducing the amount of penalty. 4. The learned Chartered Accountant appearing for the respondent-assessee submitted that the Order-in-original being in gross violation of the principles of Natural Justice, as admittedly the assessee-respondent had filed reply to show cause notice on 04 February, 2014, but ignoring the same ex parte order was passed. In this view of the matter there are no merits in the appeal of Revenue. It is further urged that no case of suppression is made out against the respondent. The transactio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble property to an educational body in-parting skill or knowledge or lessons on any subject or field other than commercial training or coaching Centre. Further, vide amendment by Finance Act, 2010 the definition was amended and the amended definition with retrospective effect reads as follows Any service provided or to provided to any person by any other person by renting of immovable property or any other service in relation to such renting for use in the course of for furtherance of business or commerce. Further, Section 77 of the Finance Act, 2010 validated the action already taken in connection with the levy of Service Tax on renting of immovable property service. The learned counsel also placed reliance on a Co-ordinate Bench of this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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