TMI Blog2019 (1) TMI 823X X X X Extracts X X X X X X X X Extracts X X X X ..... rity inasmuch as the appellant had vehemently contested that it did not receive any amount from SBI towards rent for letting out the property. Thus for ascertaining the factual aspect, the matter should go back to the original authority for a fresh fact finding with respect to rent amount received by the appellant - appeal allowed by way of remand. - Appeal No. ST/86964/17 - A/88211/2018 - Dated: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proceedings, seeking for recovery of the service tax demand for the period 2007-08 to 2011-12. The show-cause notice issued in this regard was adjudicated by order dated 4.2.2013, wherein service tax demand of ₹ 10,64,474/- along with interest was confirmed on the appellant. Besides, penalties were also imposed under Section 77 and 78 of the Finance Act, 1994. On appeal, the learned Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot fall under the purview of Rule 6 of the Service Tax Rules, 1994 (up to 31.03.2011) and thereafter under the Point of Taxation Rules, 2011. Accordingly, learned Advocate pleaded that the appellant should not be liable to pay any service tax or the penalties imposed by the authorities below. 4. On the other hand, learned D.R. appearing for Revenue submits that the appellant had received the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pt of consideration towards rent and in view of the fact that the appellant did not receive the amount in dispute from the Bank, I am of the opinion that the service tax demand cannot be fastened on the appellant. However on perusal of the records, I find that there are contrary findings in context with the issue by the adjudicating / appellate authority inasmuch as the appellant had vehemently co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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