2013 (12) TMI 1174

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....ri K.P. Singh, SDR, for the Respondent. ORDER The appellants have made written submissions to decide the stay petition on merits. We have heard both sides and have gone through the impugned order. 2. It is seen that the appellants were issued show cause notice dated 15-10-2009 raising the demand of service tax of Rs. 4,63,297/- on the ground that they have rented their premises and as suc....

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....vable property to the third party who is running hotel in the said immovable property. Accordingly, he has observed that the findings of the lower authorities while denying the benefit of exclusion clause are not tenable. However, by taking note the extract of receipt received by the appellant, he has held that the same are liable to tax. He accordingly, confirmed the demand of service tax of R....