2013 (12) TMI 1227

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....and hearing both sides, we are of the view that the appeal itself has to be finally disposed of at this stage. Accordingly, after dispensing with pre-deposit, we take up the appeal. 3. In adjudication of a show-cause notice, the original authority had demanded Rs. 13,36,596/- towards service tax and education cesses from the appellant for the period from April 2008 to March 2009 under the head 'Renting of Immovable Property Service' and had also imposed penalties on them under various provisions of the Finance Act 1994. The order-in-original came to be upheld by the Commissioner (Appeals). Hence the present appeal of the assessee. 4. The learned counsel for the appellant, at the outset, submits that they have paid total amount of Rs. ....

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....l institutions cannot be exigible to service tax. In this connection, he has referred to the definition of 'Renting of Immovable Property' given under Section 65(90a) of the Finance Act 1994. He has also referred to Section 65(105) (zzzz) of the Act, which defines the 'taxable service'. It is submitted that the above plea could not be raised before the original authority or the first appellate authority but the same has been clearly pleaded in the present appeal memorandum. In this connection, he has invited our attention to ground (F1) of the appeal coupled with Annexure 11 (copy, however, filed only yesterday). 6. The learned Additional Commissioner (AR) submits that the appellant cannot be allowed to plead basic facts for the first ti....

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....Building 216000 9000 225000 6 Factory/Boilers Dept. MCC Building 64800 21600 86400   7 Education Dept. MCC Building 0 48000 48000 8 District Khadi & Gramodyoga MCC Building 44000 4000 48000 9 Land Army MCC Building 15686 1426 17112 10 District Court MCC Building 985970 179266 1165236 11 K.N.M.S.A & Finance Co. Kadri Comml. Complex 2176363 0 2176363 12 Forest Officer, Mangalore Vrattha Lalbagh Comml. Complex 180768 56088 236856   13 Asst. Forest Officer Lalbagh Comml. Complex 54600 0 54600 14 Asst. Director, Tourism Office Lalbagh Comml. Complex 53592 9744 6....