2019 (2) TMI 16

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....ohan Damodhar, Member (Technical) Ms. Krithika Jaganathan, Advocate for the Appellant Ms. T. Usha Devi, DC (AR) for the Respondent ORDER Per Bench : Brief facts are that the appellants received rent amount collected from renting Commercial Complexes, Shops, etc. The Department was of the view that they are liable to pay service tax under the category of "Renting of Immovable Property". 2....

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.... Property Service" due to the principle of mutuality of interest. 3.2 She submitted that the members are able to take lease of the lands only because they are members of the association. It is settled law that in case of a Club/Association and its members, the provider of services and the consumer is one single entity and resultantly, the activities provided by a Club/Association to its members d....

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....ty of interest. So also the benefit of threshold limit was extended for the rent collected from non-members and the demand on such rent from non-members was set aside. She prayed for a similar ruling. 4. Ld. AR Ms. T. Usha Devi appearing on behalf of the respondent supported the findings in the impugned Order. 5. Heard both sides. 6. On a perusal of paragraph 14.01 of the Order-in-Original, it ....

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.... is as under : Year Rent on vacant lands (in Rs.) Rent from Petrol Bunk, BSNL and Bank (in Rs.) Rent from members (in Rs.) Total (in Rs.) 2011-12 5,04,515/- 4,59,932/- 14,96,480/- 24,60,927/- 7.2 It would go to show that the amount of rent collected from non-members is within the threshold limit of exemption of service tax. Therefore, following the decision in the appellant's ow....