2018 (6) TMI 1003

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....Vivek Dwivedi Asstt. Commr. (A.R) for respondent Per : Ramesh Nair The issue involved in the present case is whether the appellant is liable to pay the service tax on renting of immoveable property. 2. Shri P.V. Sadavarte, Ld. Counsel appearing on behalf of the appellant submits that the appellant are engaged in providing the services in respect of GTA service on reverse charge mechanism ....

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....ppellant is not eligible for exemption notification No. 06/2005-ST. 4. We have carefully considered the submissions made by both the sides. We find that as per the orders of the lower authority the demand was confirmed/upheld on the renting of immoveable property service for the period 2007-08 to 2011-12. We observed that the gross value received towards renting of immoveable property service a....

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....rt agency, the payment received towards the gross amount charged by such goods transport agency under section 67 for which the person liable for paying service tax is as specified under subsection (2) of section 68 of the said Finance Act read with Service Tax Rules, 1994, shall not be taken into account. Explanation.- For the purposes of this notification,- (A) "brand name" or "trade name" means ....

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.... not include payments received towards such gross amount which are exempt from whole of service tax leviable thereon under section 66 of the said Finance Act under any other notification." From the above para 3 of the notification, it is clear that for calculating the aggregate value of threshold limit of Rs. 4 lakhs, the value of goods transport agency service for which the person liable of pa....