2015 (1) TMI 644

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.... P. Arul, Supdt., (AR) ORDER Per: P.K. Das; Both the appeals are arising out of a common order and therefore, both are taken up together for disposal. 2. The relevant facts of the case, in brief, are that M/s.Ganesh Theatre, Madurai, is owned by S/Shri. G. Soundarapandian and G. Kanagavel. They entered into an agreement with M/s. Adlabs Films Ltd., Mumbai, for renting of the Theatre co....

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.... is submitted that both the applicants are joint owners of the property and tax was demanded on both the brothers, denying the threshold exemption notification No.8/2008. Both the applicants are very well within the threshold limit of exemption under the Notification No. 8/2008-ST dated 01.03.2008. He strongly relied upon the decision of the Tribunal in the case of Vamini Nitinkumar Shah Vs. CST, ....

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....records, we find that the show cause notice was issued to the notices Shri G. Soundarapandian and G. Kanagavel, and both of them claimed the exemption separately. Both the applicants entered into an agreement with M/s. Adlabs Films Ltd. for screening of the cinematic film. Prima facie, we find that the demand was not raised on M/s. Ganesh Theatre and both the applicants received the amount separat....

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....premises to another person so as to make it specific that individually they are renting out the property to a person. On perusal of the said notification, we find that the said notification talks about the aggregate value of the taxable services rendered, should be considered for the purpose of exemption and in this case if individually all the appellants be considered as provider of such service,....