Tax Management India. Com
                        Law and Practice: A Digital eBook ...

Category of Documents

TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms Manuals SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 

TMI Blog

Home List
← Previous Next →

2019 (12) TMI 120

..... the decided four Appeals relied upon a decision rendered by the Chandigarh Bench of the Tribunal in Anil Saini Vs. CCE, Chandigarh -I [2017 (1) TMI 101 - CESTAT CHANDIGARH] holding that the benefit of the exemption notification would be available to individual owners of the property and clubbing of rent of all the four individual co- owners of the property was not legally sustainable. The impugned .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... ehradun the Joint Commissioner has been upheld and the Appeals have, accordingly, been dismissed. 2. The Appellants are co-owners of a ground floor of a property known as NCR Plaza. The owners of the aforesaid NCR Plaza property entered into an agreement dated 15 November, 2006 with M/s ICICI Bank Limited for the rent payable for the premises by the bank in the following manner: S.No. Name of the .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... ring the period July, 2012 to March, 2014 for the property G-2, at NCR Plaza, Dehradun, service tax liability has been worked out as under: Sl.No. Period Rent per month Total rent received during the period Total Service Tax payable including Cess (Amount in Rs.) 1. July, 12 to Nov. 12 1,95,500/- 9,77,500/- 1,20,819/- 2. Dec. 12 to March, 13 2,24,825/- 8,99,300/- 1,11,153 3. April, 13 to March, 14 .....

X X X X X X X

Full Text of the Document

X X X X X X X

..... 012. In this connection, learned Counsel has placed the order dated 30 May, 2018 passed in the four Service Tax Appeals bearing No. 50976, 50989, 50990 and 50991 of 2015. 6. The learned Authorised Representative of the Department does not dispute that the issue involved in these four Appeals is identical to the issue involved in the four Appeals decided earlier. 7. The Division Bench in the decide .....

X X X X X X X

Full Text of the Document

X X X X X X X

 

 

← Previous Next →

 

 

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Blog || Site Map - Recent || Site Map ||