2014 (10) TMI 456

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.... Per: P R Chandrasekharan: The appeal and stay petition are directed against Order-in-Appeal No. AV(294-297)29-32/2013 dated 30/10/2013 passed by the Commissioner of Central Excise & Customs (Appeals), Aurangabad. 2. Vide the impugned order, the lower appellate authority has confirmed a service tax demand of Rs. 2,82,090/- against the appellant M/s. Shrigonda Krushi Utpanna Bazar Samiti al....

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....ered two services, one-business auxiliary service and the other-renting of immovable property service. Business auxiliary service was exempt under Notification 14/2004-ST dated 10/09/2004 inasmuch as the service related to agriculture. However, as regards the renting of immovable property service is concerned, no such exemption is available. However, the adjudicating authority wrongly held that th....

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....sed the exemption limit of Rs. 8/10 lakhs, as the case may be. Therefore, service tax liability has to be discharged on the renting of immovable property service and therefore, the impugned order is sustainable in law and he pleads for putting the appellant to terms. 5. We have carefully considered the submissions made by both the sides. There is merit in the contention of the Revenue that, for....