2023 (6) TMI 846

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... cate For the Respondent : Shri N. Sathya Narayanan, AC (A.R) ORDER Brief facts are that based on intelligence that the appellant is providing services under 'Renting of Immovable Property Service' during the period from 2007-08 onwards and have not paid appropriate service tax, verification of the transactions were conducted by the Anti-Evasion Wing of the Department. On perusal of documents, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed for the appellant. It is submitted that the co-owner Smt. Akila had already preferred an appeal before the Tribunal and the demand was set aside as per Final Order No.42538/2018 dated 01.10.2018 observing that the rental income received separately is within the threshold limit and is not required to pay service tax. Ld. Counsel submitted that the same view may be taken in the case of this appel .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X