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of <h1>Tribunal grants name change, directs pre-deposit, justifies tax under Renting of Immovable Property Service</h1> The Appellate Tribunal allowed the department's application to change the respondents' name. The Tribunal directed the applicant to pre-deposit Rs.40 ... Waiver of pre-deposit - Renting of Immovable Property - Held that:- applicant collected tax on the rental charges and retained with them collected by them. Hence, the applicant is directed to pre-deposit a further amount of Rs.40 lakhs within a period eight weeks from today. Upon deposit of the same, the balance adjudged dues shall remain waived and recovery thereof stayed during the pendency of the appeal. - stay granted partly. Issues:1. Change of cause title in a miscellaneous application.2. Waiver of pre-deposit of tax, interest, and penalty.3. Dispute regarding tax demand under different service categories.4. Collection of tax on renting of immovable property.5. Requirement of further pre-deposit amount.6. Compliance with Cenvat credit documentation.Change of Cause Title:The Appellate Tribunal allowed the department's application for changing the name of the respondents from Commissioner of Central Excise to Commissioner of Service Tax, Chennai.Waiver of Pre-deposit:The applicant sought waiver of pre-deposit of tax amounting to Rs.1,58,00,371/- along with interest and penalty. The Tribunal directed the applicant to pre-deposit a further amount of Rs.40 lakhs within eight weeks, with the balance dues waived and recovery stayed during the appeal's pendency.Tax Demand Dispute:The dispute arose regarding the tax demand under different service categories, including Renting of Immovable Property Service, Management, Maintenance or Repair Service, Business Auxiliary Service, Management Consultancy Service, and Advertising Agency Service. The Tribunal noted the disagreement raised by the Counsel but found the demand justified under the category of Renting of Immovable Property Service based on the agreement's terms.Collection of Tax on Renting Property:The Tribunal observed that the applicant had collected tax on rental charges for immovable property and retained the collected amount. Despite the applicant's claim of depositing a portion of the collected tax, the Tribunal found discrepancies and directed the further pre-deposit amount.Further Pre-deposit Requirement:In light of the tax collection discrepancies, the Tribunal ordered the applicant to pre-deposit an additional amount of Rs.40 lakhs within eight weeks, while staying the recovery of the balance dues during the appeal process.Compliance with Cenvat Credit Documentation:The Tribunal noted the applicant's inability to produce documents related to the payment of tax amounting to around Rs.8 lakhs out of a total Cenvat credit of Rs.15 lakhs. The applicant was instructed to report compliance on a specified date.In conclusion, the judgment addressed the change of cause title, waiver of pre-deposit, tax demand disputes, collection of tax on renting property, further pre-deposit requirements, and compliance with Cenvat credit documentation, providing detailed reasoning and directives for each issue.
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