9911796707
TMI Blog2020 (4) TMI 75X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant Shri Pradeep Gupta, Authorised Representative for the respondent ANIL CHOUDHARY: The appellant is engaged in providing services for renting of immovable property service, as they have warehouse and further are rendering services under the other head also. 2. The issue in this appeal is only with respect to alleged short payment of service tax, with respect to service under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . As such, to examine the taxability on these considerations a detailed chart as annexure- I was emailed to the assessee on 01.04.2016 and subsequently followed by a reminder emailed/ sent on 08.04.2016 to the assessee as also to their consultant. In reply to it, the assessee furnished clarifications in the provided Annexure-I vide email dated 09.04.2016 which are discussed hereunder in the respec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3,29,470/- + Education Cess - Rs. 26,570/- + Secondary & Higher Education Cess - Rs. 13,301/-) for the FY 2010-11 to 2014-15. Thus, it appears that the assessee had not paid/ short paid Service Tax of Rs. 10,35,614/- (Service Tax - Rs. 10,05,440/- + Education Cess - Rs. 20,127/- + Secondary & Higher Education Cess Rs. 10,047/-) as per the calculation shown in annexure-A attached to this Notice. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of tax paid /short paid is illusory and not based on the facts on record. Accordingly, he prays for allowing of the appeal. 5. Learned Authorised Representative appearing for the Revenue relied on the impugned order and he further urges that as per Annexure-A to the show cause notice, Revenue has considered the receipts as per Form-26AS (under Income Tax provision) and as per the final accoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the demand of service tax short paid on account of renting of immovable property services, is not tenable. Accordingly, the impugned order is set aside so far as it confirmed the demand for service tax short paid. Accordingly, this appeal is allowed. The penalties imposed are also set aside. The appellant is entitled to consequential relief as per law. (Dictated and pronounced in open Court) X X X X Extracts X X X X X X X X Extracts X X X X
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