2014 (11) TMI 86

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....ommissioner (AR) ORDER Per: B S V Murthy: The appellant is a builder of residential and commercial complexes. Appellant entered into an agreement with 14 co-owners of the land. After completing the construction of commercial/residential complex as a joint venture, according to the Memorandum of Understanding entered into between 14 co-owners and the appellant, the appellant was allowed to enter....

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....xiliary Service' and since they were eligible for SSI benefit, they were not paying service tax on such service. In our opinion, it cannot be said that appellants have rented out the immovable property but it is the co-owners who have rented out the property. In view of the decision of the Tribunal in the case of Manju Champaklal Bafna: 2013 (31) S.T.R. 511 (Tri.-Ahmed.) wherein in a similar s....