TMI Blog2023 (5) TMI 101X X X X Extracts X X X X X X X X Extracts X X X X ..... 30.04.2014 (Annexure A-5). Rather, apart from notice dated 11.10.2011, two more notices dated 25.01.2011 and 10.10.2012 have also been set aside. The above said three notices were issued for the period from January, 2007 to March, 2012. The argument raised by learned counsel for the appellant that the Tribunal has only observed with respect to the notice dated 11.10.2011, has no merit, because as per order dated 30.01.2014 (Annexure A-5), all the three notices have been set aside. Thus, no ground is made out to interfere in the impugned order as the same has been passed after appreciating the evidence in the right perspective. No substantial question of law arises for consideration in this appeal. Appeal dismissed. - STA No.21 of 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... qual yearly parts and thus, reflected income of Rs. 35 crore annually on this amount in their balance sheets. The respondent-corporation was paying service tax on annual fee of Rs. 10 crore under the category of Renting of Immovable Property Service w.e.f. 01.06.2007. No service tax was paid on apportioned upfront fee received by the respondent-corporation. Therefore, a show cause notice was issued to the respondent and demand of service tax was made under the category of Renting of Immovable Property Service. The notice was adjudicated by the competent authority and demand of service tax along with interest was confirmed. Penalty was also imposed on the respondent. Initially, Raigad Commissionerate had issued a show cause noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Rs.35 crore, which was received by the corporation as franchise fee service for 10 years. Since the service rendered by the respondent did not fall under the category of Franchise Service , the same demand of service tax issued in another show cause notice was against the principles of res-judicata. The revenue has challenged the order of the Tribunal by way of present appeal. Learned counsel for the appellant-revenue, while referring to the order dated 30.04.2014 (Annexure A-5), has argued that the show cause notice dated 11.10.2011 was passed for the period from April, 2010 to March, 2011. Vide this order (Annexure A-5), three show cause notices were set aside. However, in the present case, the Tribunal has referred only one show ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g learned counsel for the parties, the present appeal deserves to be dismissed. After 12.01.2007, for the assessment of service tax on Renting of Immovable Property , the respondent-corporation got registration at Chandigarh. Thereafter, entire service tax with respect to the amount of Rs. 10 crore fee, had been deposited. No service tax was paid on the upfront fee of Rs.35 crore, as this amount had been accepted before the agreement dated 12.01.2007. In this backdrop, the show cause notices were issued on upfront fee on the Franchise Service by the Commissioner, Central Excise Service Tax, Raigad Commissionerate to show cause as to why:- (i) Service Tax amounting to Rs. 1,43,45,418/- and Education Cess of Rs. 2,86,908/- and Secondar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e notices have been set aside. Since the service tax with respect to Rs.1 0 crore fee (which was received by the respondent-assessee from M/s Gateway Districtparks Ltd., Mumbai) stands deposited, the issue with regard to aforesaid three show cause notices was rightly examined by the Raigad Commissionerate. Now, the question for consideration is, whether same amount of Rs. 35 crore, which was received by the respondent-corporation at Mumbai before the agreement dated 12.01.2007, can be made basis to issue the impugned show cause notice dated 11.10.2011. The answer to this question would be in the negative, as the jurisdiction to issue this notice was with the Raigad Commissionerate, which had already set aside the notice vide order dated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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