2022 (7) TMI 923

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....Alam, Authorised Representative for the Respondent ORDER Heard the parties. 2. The issue involved before this Tribunal is: i) Whether the appellant is liable to pay service tax of Rs. 29,209/- (including cess) on renting of immovable property service. ii) Whether the appellant was liable to pay service tax under RCM of Rs. 70,140/- on rent paid to Director for hiring of residential property....

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....or service tax paid under RCM. Thus, the situation is wholly revenue neutral. 5. Further, so far the demand of Rs. 70,140/- is concerned, the admitted fact is that the appellant company have taken on rent residential premises from the Director and such premises have been used by the appellant company as residence for its director. No service tax is chargeable, unless the premises are taken and us....

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....becomes refundable after payment of service tax and hence, the situation in this case is also revenue neutral. 7. Learned Authorised Representative for revenue relied on the impugned order. 8. Having considered the rival contentions, I find that the demand of tax of Rs. 70,140/- have been wrongly raised as the premises are residential premises and being used for residence of the director. So far....