2019 (2) TMI 1347

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....l) Ms. K. Nancy, Advocate for the Appellant Shri. B. Balamurugan, AC (AR) for the Respondent ORDER Per Bench : Brief facts are that the appellants had let out their premises to M/s. Sourz Agri Food Processing Pvt. Ltd., Vadamadurai under lease agreement dated 23.04.2008 and received advance deposit as well as rents thereafter. 2. The Department was of the view that the appellant ....

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....opal - 2018 (8) T.M.I. 622 - CESTAT New Delhi as well as Samir Rajendra Shah Versus C.C.E., Kolhapur - 2014 (11) T.M.I. 499 - CESTAT Mumbai. 4. Ld. AR Shri. B. Balamurugan appearing on behalf of the respondent supported the findings in the impugned Order. 5. Heard both sides. 6. The demand is on the advance amount received by the appellants for renting out their immovable property. The sa....