2015 (12) TMI 880

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he Petitioner : Shri PRADYUMNA G.H., Advocate For the Respondent : Shri Mohd. Yusuf, Addl. Commissioner(AR) ORDER Per : B.S.V.MURTHY The appellant had rented out their immovable property to M/s. National Insurance Co. Ltd, M/s. M/s. SPICE Telecom, M/s. Bharti Mobiles Ltd. and M/s. Savi Associates. Among these tenants, M/s. Savi Associates has taken the portion of the premises for runni....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... introduced in the Finance Act, 2012, if the tax and interest are paid with 6 months from the date of enactment, no penalty would be leviable. In this case much before the Section 80(2) of Finance Act was introduced, the appellant had paid the entire amount of tax and interest. Further it was also submitted that there were conflicting views regarding liability under the category of renting of immo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e of accommodation, including hotels   . It has not been disputed by the lower authorities that the portion of the premises rented out to M/s. Savi Associates has been used for running a hotel. Therefore the rent collected from M/s. Savi Associates has to be excluded for the purpose of collection of service tax. I also agree with the submission that the appellant is entitled to cum tax b....