TMI Blog2018 (1) TMI 760X X X X Extracts X X X X X X X X Extracts X X X X ..... Service and is not contesting this demand, penalty on this issue set aside. Appeal allowed in part. - Appeal No.ST/307/2011 - Final Order No.43205/2017 - Dated:- 14-12-2017 - Ms. Sulekha Beevi C.S. Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri N. K. Bharath Kumar, Consultant For the Appellant Shri K. Veerabhadra Reddy JC (AR) For the Respondent ORDER Per: Bench The appeal is filed aggrieved by the demand of service tax under the category of Mandap Keeper Services and Renting of Immovable Property Services. 1.1 The appellants, a partnership firm was registered under the category of Mandap Keeper Services with effect from 24.06.2003. During the investigations conducted, it was reve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Mandap Keeper Services are rendered by the partnership firm, the Renting of Immovable Property Services are rendered by the daughters in their individual capacity. This is clear from the income tax returns filed by them. The income from Mandap Keeper Services is assessed under income tax as income from the partnership firm, whereas the income from the renting of immovable property is assessed under income tax in their hands individually under the head Income from 'House Property'. Further, that as per Board Circular No.F.No.332/35/2006 dt.1.8.2006, it is clarified that every person providing taxable service to any person shall be liable to pay service tax and that joint owners are treated as person unlike partners, firm and that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have provided the Renting of Immovable Property Service during the period 2007-08 and 2008-09. From the partnership agreement it is seen that the business of partnership firm is letting and maintenance of marriage hall or any other business. Therefore the letting of shops also is done by the firm since the father who is power of attorney is managing the affairs of such letting out of shops and also the mandap services. 4. Heard both sides. 5. The Ld.Consultant has submitted that appellant has discharged the entire service tax liability in regard to Mandap Keeper Service and is not contesting this demand. It is not disputed that the land rented out belongs to the daughters and is not held in the name of the partnership firm. It is brou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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