2017 (2) TMI 105

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....e against Order-in-Appeal No.145-152/ST/Alld./2013 dated 13/12/2013 passed by Commissioner of Customs, Central Excise & Service Tax (Appeals), Allahabad. The issue is common in respect of all the eight respondents therefore all these appeals are taken together for decision. 2.  Brief facts of the case are that the above stated 8 respondents were issued with a Show Cause Notice dated 21/03/2012, calling upon them to show cause as to why Service tax amounting to Rs. 7,71,826/- should not be demanded from all of them put together. The allegations in the Show Cause Notices were that all the eight respondents entered into an agreement with M/s Baazar Retail Ltd., Howrah, for giving away on rent property situated at  D 47/102, D 47/1....

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....ns and confirmed the demand of Rs. 10,71,826/- jointly against all the eight respondents put together and also imposed penalties. Aggrieved by the said order appellants preferred appeal before the ld. Commissioner (Appeals). The ld. Commissioner (Appeals) decided the appeals through    Order-in-Appeal No.145-152/ST/Alld./2013 dated 13/12/2013. The ld. Commissioner (Appeals) has placed reliance on the case of Smt. Bhavna R. Shah & Shri N.G. Shah Versus Commissioner of Service Tax, Ahmedabad 2013 (1) TMI 578 & Dinesh K. Patwa Versus Commissioner of Service Tax reported at 2012 (10) TMI 67, and stated that this Tribunal has taken a view that there was prima facie case that each joint owner of the property is entitled to exemptio....