TMI Blog2017 (11) TMI 399X X X X Extracts X X X X X X X X Extracts X X X X ..... Venkateswara Enterprises and others to whom the appellant had paid rent filed ST-3 returns reflecting the service tax portion of the rent paid by appellant. Later M/s. Sree Venkateswara Enterprises has issued invoices showing the service tax separately. On these invoices the appellant has taken credit to discharge their service tax liability on output services of subletting of immovable property ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... premises. Thus they provide services falling under Renting of Immovable Property services. On verifications of ST-3 returns it was noticed that the appellants utilized the service tax paid for the input services of renting of immovable property for the purpose of discharging their service tax liability of sublets/renting of immovable property. A show cause notice was issued alleging irregular ava ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... property was also notified as a taxable service. The appellant had entered into sublet arrangements with various traders and sublet the premises that was taken on rent by the appellant. The appellant had paid rent to M/s. Sree Venkateswara Enterprises, Hyderabad from whom the premises was taken on rent. As there was doubt with regard to the taxable nature of renting of immovable property services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sree Venkateswara Enterprises and others without showing the service tax portion separately. That therefore, the appellants cannot take the credit of the service tax paid on renting of immovable property. That there was no stipulation in the agreement to pay service tax on the rent to M/s. Sree Venkateswara Enterprises. 5. I have heard the submissions made before me. The allegation against the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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