2016 (2) TMI 69

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.... Mr A K Batra, CA For the Respondent : Mr MR Sharma, DR ORDER Per Ashok Jindal The applicant is seeking waiver of pre-deposit of demand of service tax along with interest and penalties under the category of "Renting of Immovable Property Service". 2. The facts of the case are that the appellant has entered into an agreement with lessee, namely, M/s. Plasser India Pvt. Ltd. for renti....

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....t sustainable and the Revenue has not produced any contrary evidence for renting of immovable property to anybody during the period 14.10.2010 till 31.03.2012. For the period 01.04.2008 to 14.10.2010, he submits that during the period the property was exclusively used by the lessee for residential purpose and a certificate has been produced to that extent. He produced electricity bills also to con....

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....5. Heard the parties and considered the submissions. 6. We have examined the lease deed. As per clause 2(c) of the lease deed, it is mentioned the property is leased out for residential purpose and for the employees of the lessee. We find that the lessee also issued certificate to certify that the premises was never used except for residential purposes. Moreover, electricity bills and property ....