2018 (5) TMI 561

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.... the category of renting of immovable property services. On getting information that the assessee is not paying service tax on renting of immovable property and has not obtained registration and has not been filing ST-3 returns, a show-cause notice was issued to the assessee demanding the service tax amounting to Rs. 12,42,776/- for the period June 2007 to March 2011 under proviso to Section 73(1) of the Finance Act, 1994 along with interest and also proposed penalties under Section 77, 78 of the Finance Act, 1994. After following the due process, the original authority confirmed the demand along with interest and penalty. Aggrieved by the said order, assessee filed the appeal before the Commissioner (A) who set aside the demand of service ....

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....rietor of Jai Santoshi Maa Travellers & Ors. vs. CCE: Final Order No.56363 - 56364/2013 dated 2.5.2013 5. On the other hand, the learned consultant appearing for the respondent has defended the impugned order and submitted that the entire demand is barred by limitation as the assessee has not concealed anything from the Department. Learned consultant has also pointed out certain discrepancies in the quantification of rent received during different periods leading to duplication and taxing the same amount more than once. He further submitted that the refundable security deposit is not taxable but the original authority has included the refundable security deposit in the taxable amount. He also submitted that the finding of the Additional Co....

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.... vs. CCE: 2015 (37) STR 154 Murli Realtors Pvt. Ltd. vs. CCE: 2015 (37) STR 618 (Tri.-Mum.) 6. After considering the submissions of both the parties and perusal of the material on record, I find that in the facts and circumstances of the case, invoking the extended period of limitation is justified because the assessee has failed to disclose that they are liable to pay the service tax, as service tax was imposed on renting of immovable property from the year 2006 onwards. Further, I find that they have not filed the ST-3 returns also. Therefore, the reasoning given by the original authority invoking the extended period is justified. Further, I find that the finding by the original authority that security deposit is also to be included in....