2019 (3) TMI 1431

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....e for the Appellant Shri. S. Govindarajan, AC (AR) for the Respondent ORDER Per Bench : Brief facts are that the appellants are engaged in rendering "Renting of Immovable Property Service" to M/s. IMC Ltd., T. Nagar, Chennai. They received a sum of Rs. 30,00,000/- (Rupees thirty lakhs only) as advance from their client and deposited the same in their current account. 2. The Department was....

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....he Commissioner, Central Excise & Service Tax, Noida - 2018 (12) T.M.I. 256 - CESTAT Allahabad as well as M/s. Karad Nagar Parishad Vs. Commissioner of C.Ex. & S.T., Kolhapur - 2019 (20) G.S.T.L. 288 (Tri. - Mum.) and M/s. Murli Realtors Pvt. Ltd. Vs. Commissioner of Central Excise, Pune-III - 2015 (37) S.T.R. 618 (Tri. - Mum.). 4. Ld. AR Shri. S. Govindarajan appearing on behalf of the responden....