2018 (5) TMI 1238

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....aravadivelu, Advocate For the Appellant Shri K.P. Muralidharan, AC (AR) For the Respondent ORDER Per Bench The facts of the case are that appellant was engaged in rendering services under 'Renting of Immovable Property Services'. Pursuant to a survey conducted by the department, it emerged that appellants had not registered with the service tax department and have also not discharged t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....2. Today when the matter came up for hearing, on behalf of appellants, Ld. Advocate Shri S. Sankaravadivelu submits that they are not contesting their liability to discharge service tax on the services rendered for the impugned period. However, he contends that appellants had not collected tax component from the service recipients concerned while rendering the services of Renting of Immovable Prop....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sides. We find the Ld. Advocate's prayer to be reasonable. From the facts on record, it is evident that the appellants, though not registered with the department for the services rendered by them, had also not collected any amount representing service tax from the service recipients. In these circumstances, it is only fair that appellants be extended cum tax benefit. 5. Viewed in this light, we....