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TMI Blog2018 (11) TMI 1036X X X X Extracts X X X X X X X X Extracts X X X X ..... ADC (AR) For the Respondent ORDER Per Shri Madhu Mohan Damodhar The facts of the case are that appellants had entered into an agreement with M/s.Tamil Nadu Newsprint and Papers Ltd. (TNPL) for renting of land for whic TNPL was required to pay a sum of Rs. 1200/- per month per acre. A show cause notice dt. 25.03.2013 was issued to the appellants, inter alia proposing demand of service tax lia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id by them with interest. Penalty was also proposed under Section 77 & 78 of the Act. In appeal, vide impugned order dt.22.04.2014, the lower appellate authority inter alia observed that appellants had not furnished any documentary evidence specifically mentioning the areas of 9 acres. Hence the order of the original authority was upheld and the appeal rejected, hence appellants are before this fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to some unforeseen circumstances and the reason that they have not received any rent from TNPL. ii) Ld. Advocate produced letters of Sakthi Sugars Ltd. dt. 06.02.2001 and of TNPL dt. 10.02.2001 referring to the agreement dt. 04.02.2001 between the two parties and confirmed that area of only 9 acres as demarcated in the premises of appellants have been occupied by TNPL. iii) Ld. Advocate draws ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... involved is only Rs. 64,368/-. 4. Heard both sides and have gone through the facts. We find that appellant has been contending right from the reply to the SCN that the agreement in question is only for renting of 9 acres of land as per their letter dt. 06.02.2001 addressed to TNPL and also have submitted TNPL's confirmatory letter dt. 10.02.2001. In our view, sufficient proof has been submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X
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