AI Drafter - (New and Powerful) 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
TaxTMI 
TaxTMI 
2018 (10) TMI 557
X X X X Extracts X X X X
X X X X Extracts X X X X
....r, Member (Technical) For the Appellant : Ms. S. Sridevi, Advocate For the Respondent : Shri. B. Balamurugan, AC (AR) ORDER PER BENCH : Brief facts are that the appellants were engaged in providing services under Renting of Immovable Property. Based on intelligence that they were not discharging the appropriate service tax, investigations were conducted. Accordingly, Show Cause Noti....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ted rent for the period October, 2009 to March, 2010 and the appellant had adjusted the advance towards rent due for this period. However, the Department has adjusted the advance received by the appellant towards the demand raised for the period 2007-08 which is not proper for the reason that the appellant would be burdened with higher amount of interest. 2.2 She submitted that the matter requi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ide the decisions in the cases of : • Krishna Upaj Mandi Samiti vs. Commissioner - 2018 (13) G.S.T.L. J97 (S.C.) • Krishi Upaj Mandi Samiti vs. Commissioner - 2018 (13) G.S.T.L. J36 (S.C) • RIICO Ltd. vs. Commissioner - 2018 (12) G.S.T.L. J219 (S.C.) • Commissioner vs. Mohan Goldwater Breweries Ltd. - 2018 (11) G.S.T.L. J85 (S.C.) • ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....partment cannot demand service tax on the advance received by the appellant for the period 2007-08. This would make the appellant pay a higher amount of interest. It is submitted by the Ld. Counsel that they have discharged the service tax liability along with interest by calculating the adjustment of advance received by them to the rent dues for the period October, 2009 to March, 2010. We find th....