Service Tax Demand on Commercial Property Rent Overturned After Audit Error Misinterprets Records, Court Rules in Favor of Appellant.

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....Levy of service tax - Renting of Immovable Property Service - audit team found that the appellant had let out its premises for commercial purposes - The entire case is built on a mistaken reading of the ledgers by the audit team and continued in the SCN. Even after the correct facts were presented, the demand was confirmed in the impugned order without giving any reasons - Demand set aside - AT....