2015 (10) TMI 1927

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....i L. Paneerselvan, AC (AR) ORDER: 1.1 It is submitted by the appellant that an earmarked space was used for the purpose of providing taxable service of servicing of vehicles. Appellant specifically brings out that page 7 of the Lease Deed prescribed the sq.ft. area, for the place used for that purpose. According to him, there is no dispute on the claim of rent payable on the occupied area to....

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....sides and perused the records. 3. Lease Deed in the Schedule of Property categorically brings out two categories of building (i) R.C. Roofing building and (ii) A.C. Roofing building leased to appellant. There is nothing on record to show A.C. Roofing building was not used for providing of motor vehicle service, when there was an earmarked area for that purpose apparent from the Lease Deed. This....