2018 (4) TMI 842

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..... For the said purpose, the appellant is registered with the Service Tax Department. Upon scrutiny of the records maintained by the appellant, the Department observed that the appellant has short paid Service Tax on account of renting of immovable property. It has been contended by Revenue that renting of immovable property is not a service and thus, security agency service cannot be considered as input service for the purpose of availment of Cenvat benefit. Further, the Department observed that the appellant had wrongly availed the benefit of Notification No.24/2007-ST dated 22.05.2007, inasmuch as, no documentary evidences were produced to show the actual property tax paid by the appellant for letting out the properties. Further, the Depa....

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....ing for the demand confirmed in the adjudication order. 4. On the other hand, the ld. DR appearing for the Revenue reiterates the findings recorded in the impugned order and further submits that since renting of immovable property is not a service, service tax paid on security agency service should not be available as Cenvat credit to the appellant. To support such stand, he has relied on the Circular No.98/1/2008-ST, dated 04.04.2008 issued by the TRU, New Delhi. Further, he also submits that in respect of the benefit of Notification dated 22.05.2007, the appellant had not produced any documentary evidence before the original authority. Thus, Service Tax demand on that ground is maintainable. 5. Heard both sides and perused the case reco....