2015 (6) TMI 342

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....r G Shivadass, Adv. For the Respondent : Mr Mohd Yusuf, Addl Commissioner (AR) ORDER Per: Archana Wadhwa: After hearing both the sides, we find that the appellant is registered with the Service Tax Department under various categories of services. Their main job is renting of immovable property to various organizations at the airport and providing various services to such tenants. There....

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....tenance or repair service' and the same may be covered under Business Auxiliary Services (BAS). However he submits that inasmuch as demand has been raised under an incorrect entry, they may not be made to deposit any amount towards the said demand. In any case, he submits that at the most the demand can be raised on the 10% commission earned by them and the electricity and water charges collec....

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....lation to appellants' business, they will be covered by the definition. However he fairly agrees that post-April 2011, when the expression "in relation to business" was taken away from the definition of input service, they may be liable to pay service tax. The said quantum would be around Rs. 5.34 lakhs and they are ready to deposit the said amount. 3. Learned AR appearing for the Revenue s....

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....ect, we find the offer of the deposit of Rs. 10 lakhs (Rupees ten lakh only) made by the learned advocate as fair offer and direct him to do so. 5. As regards the second demand, we prima facie agree with the appellant that it is with the change of definition of input service w.e.f. April 2011, they can be held as not entitled to CENVAT credit. Accordingly, we direct them on deposit an amount of....