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Motiwal Yunus Janmohammad Versus Commissioner of Central Excise, Aurangabad

Renting of immovable property service - demand - case of appellant is that since the Central Bank of India has already paid the service tax the demand should be reduced to that extent - Held that: - on the rent paid by the Central Bank of India against the premises, the bank was discharging the service tax - I do not agree with the lower authorities’ rejection of this claim of the appellants only on the ground that letter is not sufficient to prove the payment of service tax. If the lower author .....

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y invoking Section 80 - appeal allowed by way of remand. - ST/87854/13 - A/86860/17/SMB - Dated:- 17-4-2017 - Shri Ramesh Nair, Member (Judicial) Shri R.S. Indani, Advocate for the appellant Shri A.B. Kulgod, Asstt. Commissioner (AR) for the respondent ORDER The fact of the case is that the appellant is engaged in providing the service of renting of immovable property to various organisations including the Central Bank of India. The demand of service tax was confirmed for the period April 2010 t .....

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under Section 78 was also reduced to the ₹ 3,35,897/-. Being aggrieved by the Order-in-Appeal, the appellants filed the present appeal. 2. Shri R.S. Indani, appearing on behalf of the appellants submits that as regards the renting of premises to the Central Bank of India, the Central Bank of India has been paying the service tax regularly. To this effect, he referred to the agreement as well as the letter given by the Central Bank of India wherein it was confirmed that the Central Bank of .....

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o malafide intention on the part of the appellants as they had a bonafide belief that the service tax liability was on the recipient of the service on the ground that the Central Bank of India was discharging the service tax. 3. Shri A.B. Kulgod, Asstt. Commissioner (AR) appearing on behalf of the revenue reiterates the findings of the impugned order. 4. I have carefully considered the submission made by both sides. I find that as per the agreement of the appellants with Central Bank of India an .....

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