9911796707
TMI Blog2023 (10) TMI 739X X X X Extracts X X X X X X X X Extracts X X X X ..... nt Shri Rajesh R Kurup , Superintendent ( AR ) for the Respondent ORDER RAMESH NAIR The brief facts of the case are that the appellant along with seven other persons have rented out the show rooms/ shops/ office located at First Floor of President Plaza Building to M/s Urban Development Group (UDG) for a monthly rent of 2,11,000/-. Accordingly, for the period from 01.06.2007 to 30.09.2008 tota ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the agreement with the lessees is also in the proportionate of the ownership of such eight persons. Therefore, it is not the appellant alone is receiving the rent but there are eight persons including the appellant received the rent. Therefore, the entire consideration cannot be taken as the consideration of Dineshbhai M Patel. 2.1 He submits that the demand was raised against Dineshbhai M Patel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Deoram Vishrambahi Patel- 2015 (9) TMI 790- CESTAT Ahmedabad Sarojben Khusalchand & Others Vs. C.S.T.- Service Tax- Ahmedabad -2017 (5) TMI 240- CESTAT Ahmedabad M/s. Neenaben R. Doshi & Ors. Vs. C.S.T. & S.T.- Ahmedabad - 2019 (5) TMI 1485-CESTAT Ahmedabad T. Parivallal, T. Karunanidhi, T. Chinnaraja Vs. CCE & ST Tiruchirppalli- 2018 (10) TMI 560-CESTAT Chennai. 3. Shri R R Kurup, Learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i M. Patel 12.5% 4. Mahendrabhai M. Patel - H.U.F. [karta and Manager Mahendrabhai M. Patel] 12.5% 5. NirviDipakbhai Patel 12.5% 6. Minor Meet T. Patel [his father and natural guardian Tusharbhai S. Patel] 12.5% 7. Kamil A. Memon 14.0% 8. Md.Sharif N. Memon 11.0% 100% From the above proportion of the rent, it is clear that the total rent is not on account of Dineshbhai M P ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
