TaxTMI 
TaxTMI 
2019 (1) TMI 823
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....rected against the impugned order dated 26.04.2017 passed by the Commissioner of Service Tax (Appeals), Mumbai. 2. Brief facts of the case are that the appellant rented its property to State Bank of India on lease basis against receipt of monetary consideration. The department interpreted that the activity undertaken by the appellant for renting out the property should fall under the taxable cate....
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.... appellant and SBI was under litigation and the matter was pending before the Small Causes Court at Bombay and on positive decree by the said Court, appeal was also filed before the appellate authority. He further submits that pursuant to the orders of the small causes court and also as per the directions of the Hon'ble Bombay High Court vide order dated 20.01.2012, the rent amount was deposited w....
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....ch amount. Accordingly, he submitted that the adjudged demand confirmed on the appellant is legally sustainable. 5. Heard both sides and perused the records. 6. I find that the appellant had made the submissions that it did not receive the taxable value from SBI and that the disputed rent amount was directly deposited by the Bank with learned Small Causes Court and thereafter, with the Registrar....