2019 (12) TMI 120

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.... Order Nos. 51513-51516/2019<br>Service Tax<br>HON'BLE MR. JUSTICE DILIP GUPTA, PRESIDENT AND HON'BLE MR. BIJAY KUMAR, MEMBER (TECHNICAL) Shri Rajesh Gupta, CA - for the appellant Shri R.K. Manjhi, DR - for the respondent ORDER Justice Dilip Gupta : These four Appeals have been filed to assail a common order dated 11 May, 2016 by which the order dated 20 July, 2015 passed by the Joi....

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....gust, 2014 was issued to the four Appellants stating that : "On the basis of monthly rent being paid by M/s ICICI Bank Ltd. and taking into consideration the share of the above referred noticees as 20% of the total monthly rent, the monthly amount of rent received by them collectively during the period July, 2012 to 10th December, 2012 comes to Rs. 1,95,500/- per month and Rs. 2,24,825/- ....

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....oner (Appeals) was dismissed by order dated 11 May, 2016. The contention of the Appellant is that each of the Appellant was entitled to the benefit of the exemption extended to small service providers by Notification dated 1 March, 2005 and 20 June, 2012 since the rent was separately received by each of the four Appellants and the Department was not justified in clubbing the rent so that it exceed....