TaxTMI 
TaxTMI 
2018 (8) TMI 254
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....anathan, Advocate for the Appellant Shri. L. Nandakumar, AC (AR) for the Respondent ORDER Per Bench Brief facts are that the appellants were renting out immovable properties such as commercial complexes, shops, etc., to private parties and were not discharging the service tax under the category "Renting of Immovable Property". Show Cause Notice was issued demanding the service tax along with i....
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...., Post Office, BSNL, Petroleum Bunk, etc. 2.2 Further, rent was also received in respect of vacant land let out to persons. The demand of Rs. 9,81,218/- has been confirmed for the period 01.06.2007 to 31.03.2011. 2.3 She argued that the appellant having the status of an association formed for the purpose of facilitating merchants to store and trade food grains, are renting out the space to its o....
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....bmitted that the said taxable value would fall within the threshold limit of 10 lakhs as provided under Notification No. 08/2008 dt. 01.03.2008. It is pointed out by her that though this plea was put forward before the Commissioner (Appeals) and also discussed in page 4 of the impugned order, the same was not considered by the Commissioner (Appeals). She, therefore, prayed to set aside the demand.....
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....ed from non-members and the amount collected from vacant land would fall below the threshold limit as provided in Notification No. 08/2008 dt. 01.03.2008. The Notification No. 06/2005-ST dt. 01.03.2005 was amended by Notification 08/2008 by increasing the threshold limit from Rs. 8 lakhs to Rs. 10 lakhs in any financial year. The Commissioner (Appeals) has considered this issue in page 4 of the im....