2017 (5) TMI 891

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....tt. Commissioner (AR) for the respondent ORDER The fact of the case is that the appellant is engaged in providing the service of renting of immovable property to various organisations including the Central Bank of India. The demand of service tax was confirmed for the period April 2010 to March 2011 of Rs. 7,19,057/- and amount of Rs. 3,83,160/- already paid by the appellants was appropriate....

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....n by the Central Bank of India wherein it was confirmed that the Central Bank of India is discharging the service tax on the rent paid by the bank to the appellants. He submits that since the Central Bank of India has already paid the service tax the demand should be reduced to that extent. The adjudicating authority rejected this plea on the ground that the letter given by the Central Bank of Ind....

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....dia against the premises, the bank was discharging the service tax. I do not agree with the lower authorities' rejection of this claim of the appellants only on the ground that letter is not sufficient to prove the payment of service tax. If the lower authority has any doubt on this letter, he could have asked report from the Jurisdictional service tax department of the bank whether the payment of....