2019 (4) TMI 903

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....lant Ms. Tamanna Alam, Authorised Representative for the respondent Per: ANIL CHOUDHARY: Heard the parties. 2. The issue involved in this appeal is whether service tax is payable by the appellant who has rented his premises for accommodation of students/ student hotel. For the period 01.02.2012 to 31.10.2013 show cause notice dated 22.12.2014 was issued observing that the appellant is ....

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.... The said amount was proposed to be appropriated in the show cause notice. The show cause notice was adjudicated. On contest with order-in-original dated 31.01.2017 and proposed demand was confirmed and appropriated, with demand of interest amounting to Rs. 2,13,136/- and the same was also appropriated as already paid. Further, late fee of Rs. 37,500/- was imposed under Section 70 of the Finance A....

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....es, under the admitted facts that the appellant have rented out its residential / dwelling premises for use as residence of students, no service tax is payable, as the charging section 66B provides that there shall be levied the tax/service tax @ 14% on the value of all services, other than services specified in the negative list, provided or agreed to be provided in the taxable territory by one p....