2014 (10) TMI 872

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....sh Kumar, Member (T) Appellant Rep by: Shri Narendra Singhvi, Adv. Respondent Rep by: Shri Govind Krishna Dixit & Ms Suchitra Sharma, DRs ORDER Per: Archana Wadhwa: Both the appeals are being disposed of by a common order as the issue involved is common. 2. The appellants are owners of hotel buildings, which are rented by them to M/s. Indian Hotels Company Ltd., who were running a hotel in t....

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....is another demand of Rs. 56,364/-, which arises in respect of the renting of immovable property in respect of another premises. The appellant have discharged their tax liability on the said activity but by treating the entire consideration, as cum-tax. However, as the appellant have subsequently claimed tax from their customers, Revenue is of the view that cum-tax benefit would not be available to....