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TMI Blog2025 (1) TMI 428X X X X Extracts X X X X X X X X Extracts X X X X ..... HNICAL) Shri Joy Kumar, Advocate for the Appellants Shri Siddharth Jaiswal and Shri Narinder Singh, Authorized Representatives for the Respondent ORDER S. S. GARG : These 11 appeals are directed against different impugned orders passed by the Commissioner of Central Excise, Chandigarh-II, whereby the learned Commissioner has confirmed the demand of service tax along with interest and penalties against the appellant under the category of 'renting of immovable property service'. Since the issue involved in all the appeals is identical, therefore, all the appeals are taken up together for discussion and decision. For the sake of convenience, the facts of the Appeal No. ST/50554/2015 are taken up as a lead case. 2. Briefly stated fact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d also imposed penalty of Rs.10,000/- under Section 77 and equivalent penalty under Section 78 of the Finance Act, 1994. Hence, the present appeals. 3. Heard both the parties and perused the material on record. 4.1 The learned Counsel for the appellant submits that the impugned orders are not sustainable in law and are liable to be set aside as the same have been passed contrary to the facts and the law; and binding judicial precedents on the identical issue in the appellant's own case. 4.2 He further submits that this issue is no more res integra as this Tribunal in the appellant's own cases for the previous periods has allowed the appeals of the appellant and has set aside the demand of service tax under the category of 'renting of imm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relevant findings of the Tribunal in the appellant's own case decided vide Final Order No. 60065-60067/2018 dated 30.01.2018, which are reproduced herein below: '5. Heard the parties and considered the submissions. 6. We have gone through the terms of agreement. The para 2 of the terms of agreement is reproduced below: '2. a) The PSWC agree to offer owned/hired/ godown capacity on rental basis to FCI on demand at various stations in the State of Punjab on General Hiring basis (GHB) on year to year guarantee utilization, further extendable on year to year basis with mutual consent. b) The PSWC agree to keep the godowns storage worthy and ready for acceptance of the stocks of FCI at all the time during the currency of agreement. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot liable to pay service tax on Storage and Warehousing which has been exempted from service tax as per section 65 (105) (zzza) of the Finance Act, 1994. 10. In view of the above, the appellant is not required to pay service tax on their activity. Accordingly, we set aside the impugned order and allow the appeals with consequential relief." 7. Similarly, the Tribunal vide its Final Order No. 63155-63156/2018 dated 07.09.2018 has allowed the appeals of the appellant by setting aside the impugned orders. Similarly, vide Final Order No. 61103/2019 dated 06.09.2019, again the Tribunal has set aside the demand of service tax under the category of 'renting of immovable property service' and has decided the appeal in favour of the appellant by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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