2014 (10) TMI 771

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....l Commissioner (AR) ORDER Per: S S Kang: 1. Heard both sides. 2. Applicant filed the application for waiver of pre-deposit of service tax of Rs. 66,71,601/-, interest and penalties. 3. The demand of differential service tax is confirmed on the ground that the applicant had not paid appropriate service tax on Renting of Immovable Property service. 4. The contention of the applican....

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.... and therefore the rent is being suppressed to the extent of expenditure on repairs and maintenance of machinery. The applicant relies upon the terms and conditions of the lease agreement with the persons who had taken over the factory on rent where it has been specifically mentioned that the responsibility of repairs and maintenance of the machinery is on the person who is taking the factory on r....