2014 (11) TMI 499

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... For the Respondent : Dr B S Meena, Addl Commissioner (AR) JUDGEMENT Per: Ashok Jindal: The appellant is in appeal against the impugned order demanding service tax on security deposit paid on Renting of Immovable Property, the lower authorities not quantified the interest on service tax paid by them and consequent penalties imposed on them. 2. Brief facts of the case are that the appel....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....place and service tax was demanded on whole of the amount of security deposit and rent received from the lessee by the appellant and benefit of Section 80(2) was not given to the appellant. Aggrieved by the said order, the appellant is before us. 3. Heard both sides. 4. The learned Counsel appearing on behalf of the appellant submits that no service tax is payable on the security deposit rec....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hey are entitled for the benefit of Section 80(2) of the Finance Act, 1994. In these circumstances, he prays that the impugned order is required to be set aside. 5. On the other hand, the learned A.R. submits that as per the agreement, the service tax is to be paid separately. In these circumstances, the amount paid by the appellant has not to be considered as cum-service tax. Therefore, on tha....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y the appellant. As per the agreement, the service tax is payable separately by the lessee. As the appellant has not recovered service tax from the lessee, they may recover separately. Therefore, the contention of the appellant as they have not recovered the service tax from the lessee, the rent recovered by them be treated as cum-service tax is not acceptable. In these circumstances, we hold that....