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TMI Blog2023 (9) TMI 1283X X X X Extracts X X X X X X X X Extracts X X X X ..... 39; and 'Club or Association Service'. A Show Cause Notice dated 18.10.2011 was issued to the Appellant demanding service tax and Cess totally amounting to Rs.1,48,07,289/-,under the category of 'Renting of immovable property service', on the taxable value of Rs.14,37,60,081/- received during the period April 2010 to March 2011. The Notice was adjudicated vide Order-in-Original dated 20/08/2013, wherein Service Tax and Cess amounting to Rs. 91,23,642/- was confirmed along with interest and Rs. 79,68,379/- already paid by the Appellant was appropriated against the confirmed demand. Penalty was imposed under Section 76 of the Finance Act, 1994. Aggrieved against the impugned order, the Appellant filed the present appeal. 2. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demand is not sustainable. 5. They further stated that as per the direction of the Hon'ble Supreme Court, the Lessees paid Rs.1,91,121/- which has not been taken into account by the adjudicating authority. They further stated that the adjudicating authority has excluded Property Tax amounting to Rs.56,83,647/-. However, actual property tax paid was Rs. 57,66,009/- Thus, Rs 82,362/- has also to be excluded on account of property tax. They also stated that there was a short adjustment of Rs.40,087/-. If we take all the above into account, there won't be any further liability of payment of service tax. When there is no liability of service tax, the question of interest payment and imposing penalty under section 76 of the Act does not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... account by the adjudicating authority. They further stated that the adjudicating authority has excluded Property Tax amounting to Rs.56,83,647/-. However, actual property tax paid was Rs. 57,66,009/- Thus, an additional amount of Rs 82,362/- has also to be excluded on account of property tax. They also stated that there was a short adjustment of Rs.40,087/-paid by them which has not been appropriated. If we take all the above into account, there won't be any further liability of payment of service tax. We observe that the claim of the Appellant on these counts needs to be verified by the adjudicating authority. For that purpose, the matter needs to be remanded back to the adjudicating authority. 10. In view of the above findings, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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