TMI Blog2019 (4) TMI 442X X X X Extracts X X X X X X X X Extracts X X X X ..... arch 2008 works out to less than ₹ 8,00,000/- - benefit cannot be denied - appeal allowed - decided in favor of appellant. - ST/575/2009-DB - Final Order No. 20303/2019 - Dated:- 2-4-2019 - MR. S.S GARG, JUDICIAL MEMBER And MR. V. PADMANABHAN, TECHNICAL MEMBER Mr. Sirajuddin Abdul Hakim, Appellant For the appellant Dr. J. Harish, Jt. Commissioner (AR) For the Respondent ORDER Per: V. PADMANABHAN The present appeal is against the Order-in-Appeal No.195/2009 dated 14.5.2009. The appellant is an individual who has let-out shops in the city of Mysore. The dispute is for the period June September 2007. Service tax was levied under the category of Renting of Immovable Property Service with effect from 1.6. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e tax amounting to ₹ 39,768/-. After issue of show-cause notice, the original authority ordered payment of the above service tax vide his order No.44/2008 dated 1.7.20008. The Commissioner (A) further upheld the original authority s order. Hence, the present appeal before this forum. 3. The appeal is argued by Shri Sirajuddin Abdul Hakim, the appellant, in person. He submitted that as a law abiding citizen, he approached the Service Tax Department as soon as the service tax was notified on the service of renting of immovable property. As per the advice and clarification given to him by the officers of the department, he commenced payment of service tax and filed the ST-3 returns for the period ending September 2009. However, he sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 25/- Oct. 2007 vacant + Rs.75,000/- - Rs.2,814/- Rs.72,186/- Nov. 2007 vacant + Rs.75,000/- - Rs.2,814/ Rs.72,186/- Dec. 2007 vacant + Rs.75,000/- - Rs.2,814/ Rs.72,186/- Jan. 2008 vacant + Rs.75,000/- - Rs.2,814/ Rs.72,186/- Feb. 2008 vacant + ..... X X X X Extracts X X X X X X X X Extracts X X X X
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