2014 (11) TMI 83

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....ate, for the Appellant. Shri A.K. Nigam, AR, for the Respondent. ORDER Appellant is engaged in providing renting of immovable property service. Service tax of Rs. 72,07,676/- has been demanded. The first objection raised by the learned counsel was that Commissioner had no jurisdiction to adjudicate the matter at all and therefore the order is non-est. When this submission was made on an e....

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....cision in the case of CCE v. Helios Food Additives Pvt. Ltd. [Final Order No. A/295/2011-WZB/C-MSMB in Appeal No. ST/274/2010 - 2011 (24) S.T.R. 721 (Tri.-Bom.)]. We find that this decision cannot be applied to the facts of this case since there is no order issued by the Chief Commissioner in that case. Therefore, we find that the preliminary objection cannot be accepted and therefore is rejected.....

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.... of the land on which the commercial complex was built. Further he submits that this submission was not considered. He also submits that miscellaneous application adducing additional evidence has been filed. In our opinion what is important and relevant to consider about the liability of service tax is the understanding between the service provider and the receiver and the liability of the service....