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2019 (4) TMI 442

nancial year 2007-08, as soon as the tax was imposed on the renting of immovable property service - Held that:- The option of exercising to avail the exemption was not originally exercised but was exercised by filing a revised return. This cannot come in the way of eligible benefit to the appellant. Further, it is seen that the total rent received by him for the two properties owned by him for the period June 2007 to March 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 - 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, .....

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f the threshold exemption on account of the fact that he started payment of service tax suo motto at the beginning of the financial year 2007-08, as soon as the tax was imposed on the renting of immovable property service. Accordingly, for the rent amounts received for the period June - September 2007, amounting to ₹ 3,60,000/-, the department proposed to levy service 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 .....

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eb. 2008 vacant + Rs.75,000/- Rs.2,814/ Rs.72,186/- March 2008 vacant + Rs.75,000/- Rs.2,814/ Rs.72,186/- Total Net Rental Income Rs.7,76,416/- 4. The department was represented by Dr. J. Harish. He drew our attention to the stipulation in the Notification No.6/2005 dated 1.3.2005 to the effect that a service provider was precluded from changing his option for payment of duty in the remaining part of the financial year after he has opted to pay the service tax. 5. We have considered the submissions made by both sides and perused the appeal records. 5.1 The service of renting of immovable property was introduced for the first time with effect from 1.6.2007 and immediately, after the introduction of such service, the appellant has proactively .....

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