2013 (10) TMI 586

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....A.R.) ORDER Per: M.V. Ravindran; This Stay Petition is filed for waiver of pre-deposit of Service Tax of Rs.48,78,955/-, interest thereof and equivalent amount of penalty imposed. 2. The above said dues have been confirmed by the adjudicating authority and upheld by first appellate authority on the ground that part of the amount of Service Tax liability pertains to non-inclusion of rei....

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....fic rule has been struck down, any demand arising on such reimbursable expenses cannot be sustained. At the same time, we find that part of the property is given on rent by the appellant to various persons and collecting the rent. In our view, such an activity would fall under the category of renting of immovable property services. All the defenses raised by ld. Counsel for non-imposition of Servi....