2019 (6) TMI 1025

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....er of the Assistant Commissioner of Central Tax in OIO No. MYS-EXCUS-000-BNMTPDIV - AC - JS - 10 -2017-18/520 dated 3011.2017/11.12.2017. 2. The petitioner is a Partnership Firm which has undertaken the activity of renting of buildings for commercial purpose. The petitioner is registered with the service tax department under the category of "Renting of Immovable Property Service". The petitioner firm has leased out their premises to M/s. Royal Hotel, Thrissur for a term of eight years with a monthly rent of Rs. 45,000/- upto 48 months and thereafter at Rs. 48,750/- up to 96th months. The lessee as per the agreement has deposited security deposit of Rs. 3 crores and the same was received by the petitioner on different dates during the yea....

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....d thirty days. The learned counsel submitted that the impugned adjudication order suffers from arbitrariness and illegality; the determination of point of taxation for the purpose of the Point of Taxation Rules, 2011 is, where person providing the service receives a payment before the time specified i.e., the time when the invoice for the service provided or to be provided is issued. This aspect has not been properly appreciated by the adjudicating authority. The Appellate Authority being bound by the provisions of the Act, dismissed the appeal observing that the appeal is filed with the delay of 124 days beyond the condonable power vested with the authority. 6. The learned counsel relied upon the Division Bench ruling of this Court in t....

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....cost, by way of compensation, by the delay caused in pursuing the litigation up to this Court. Hence, we find that even if the order of the first appellate authority is to be interfered with it, it should be on a condition that the appellant deposits 7.5% of the demand of duty, plus pay the cost of Rs. 25,000/- to the respondent." 7. Reliance is also placed on the rulings of the High Court of Judicature at Hyderabad for the State of Telangana and the State of Andhra Pradesh in the case of Electronics Corporation of India Ltd., vs. Union of India reported in 2018 (361) E.L.T. 22 (A.P.). 8. Learned counsel for the petitioner further submitted that the pre-deposit conditions have been complied with by the petitioner. 9. In view of the....