9911796707
TMI Blog2023 (1) TMI 918X X X X Extracts X X X X X X X X Extracts X X X X ..... Bank of India. The said activity is covered under the taxable services under the category of 'Renting of Immovable Property Services'. A show cause notice was issued proposing to demand the short paid service tax along with interest and also for imposing penalties. In adjudication, the Original Authority vide Order-in-Original dated 30-11-2011 confirmed the service tax demand along with interest and also imposed penalties. In appeals, the Commissioner (Appeals) vide impugned order-in-appeal No. 190 to 191/2012(STC) /AK/Commr.(A)/ Ahd. Dated 28-08-2012 has upheld the same. Hence, these appeals. 2. On behalf of the appellants, Ld. Advocate Shri. Raj Tanna appeared and argued the matter. He submits that Ld. Commissioner (Appeals) has erred in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the properties as well as entering into agreement with the State Bank of India. It can never be the intention of the Appellants to avoid service tax by showing that they are independent and separate owners of the respective property. The said agreement was further renewed by entering into agreement dtd. 05.08.2008 for further period of 10 years. 2.4 He further summits that vide para 11,12,and 13 of OIA, it was the observation of the Commissioner (Appeals) that as per the Transfer Property Act, the three essential condition required to determine ownership of the property are right to possess, right to enjoy and right to dispose and accordingly it was allegation of the Commissioner (Appeals) that the individual owners do not have much righ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... agreement and who have received the payment on account of renting of immovable property and who is the service provider. The amount received by individual owner for renting of their immovable property cannot be clubbed for the purpose of service tax demand. Therefore, the demand is apparently not sustainable. 5. In the present matter the Appellants are not the actual service provider, hence demand of service tax against the appellant legally not correct. It is very much brought out by the documents that the appellant is not the absolute owner of the rented property. The lease deed as well as the related documents shows that the property is owned by the individual owners and it is not disputed that the income by way of rent is received by i ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
