2013 (10) TMI 437

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Aldak and Mr Bhuvnesh Satija, Advs. For the Respondent : Mr Satish Kumar, Adv. JUDGEMENT:- Having heard counsel for the appellant, we do not see any reason to entertain the present appeal and interfere with the impugned order. We have read and examined the views expressed by the Judicial Member and the Technical Member. Third Member has agreed with the view taken by the Technical Member.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....centage as the appellant, a owner of a shopping mall has claimed set off or credit on inputs used in construction against service tax payable on renting of immovable property, maintenance and repair services and sale of space on time for advertisement services.   2. Tribunal has granted complete waiver in respect of input services, in spite of the fact that the appellant is taking adv....