2013 (8) TMI 675

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....y. Commissioner (AR) Per : P R Chandrasekharan : The appeal and stay application are directed against Order-in-Appeal No. P-III/MMD/201/2012/527 dated 27.7.2012 passed by the Commissioner of Central Excise (Appeals), Pune-III. 2. The appellant M/s. Bhima SSK Ltd., Pune manufacturer of Sugar and other excisable goods and they are registered with Central Excise department as such. They rent....

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.... employees and, therefore, Service Tax is not liable on the said services, inasmuch as the renting of immovable property is not for business and commercial purpose, but only as a welfare measure for their employees. The second ground is that even if the activity is said to be under the category of 'renting of immovable property', their turnover in respect of the services rendered did not exceed th....

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....premises for furtherance of the business or commercial purposes and, therefore, the Service Tax is not liable to pay. He, further, contends that the turnover in respect of the services of renting of immovable property is less than Rs. 10 lakhs, therefore, they are eligible for benefit of SSI exemption. 4. The learned Dy. Commissioner (AR) appearing for the Revenue reiterates the findings of the....

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....ning the provisions of the Indian Post Act. Therefore, the Service Tax demand on the rent collected from the Bank and BSNL, is legally sustainable. 5.2 As regards the second contention that whether the turnover of the appellant has exceeded the thresh hold limit of Rs. 4-10 lakhs under SSI Exemption Notification No. 8/2005 or not, it is a question of fact and has to be examined. For the purpose....