2016 (12) TMI 735

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....r appellant Shri. B Kumar Iyer, Supdt (AR) for respondent Per: Raju 1. The appellant, M/s. Mandhana Exports were holding service tax registration under the category of renting of immovable property. The appellants were using their vacant factory premises for renting to twenty four different parties. The appellant was recovering a rent of Rs. 9,500/- from each every month and paying servic....

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....operty service and therefore, no demand can be confirmed under the said head. He argued that while the lease agreement clearly lays down the terms of lease of the premises and what is included in the said terms. Learned CA argued that services listed in (a) to (e) above, are not collected with the renting of immovable property but are separate services. 3. Learned AR relies on the impugned orde....

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....  a) Underground exhaust air trenches for the looms  b) Humidification duct for looms with water supply  c) Fall ceiling and required partitions  d) Common cabin for loom supervisors 6. Party No.1 shall charge to Party No.2 actual expenses which party No.1 provide following additional facilities to raise monthly debit note before 15^th of next month on payment basi....