2023 (9) TMI 1095

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....hree properties, namely, (a) 25A, Shakespeare Sarani, Kolkata-700017, (b) 106, Diamond Harbour Road, Kolkata-700023 & (c) 114/1A, Cotton Street, Kolkata-700020. 2.1 It was alleged that the appellant has received advance payment of rent on the property at 25A, Shakespeare Sarani, Kolkata-700017 in the month of February, 2005 for the period April, 2005 to May, 2007 and again on 28.02.2008 for the future period. The appellant also received rent from 106, Diamond Harbour Road, Kolkata-700023 for the financial year 2007-08 & 2008-09 and from 114/1A, Cotton Street, Kolkata-700020 and the appellant has not paid the service tax on the rent received. 2.2 The appellant contested the issue before the adjudicating authority by filing an defence s....

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....een received towards rent for residential purpose, for which, no service tax is payable by them and they have received an amount of Rs.3,76,517/- towards rent for the business purposes in respect of premises situated at 114/1A,Cotton Street, Kolkata, it is their submission that the appellant has received an amount of Rs.2,64,938/- towards rent during the period 2007-08 from various tenants in respect of premises situated at the above address, they received rent an amount of Rs.1,01,988 for the period prior to 01.06.2007, for which, no service tax is payable by them and Rs.59,010/- was received towards rent for residential purpose, for which, no tax is payable. It is the submission that by the order of the Hon'ble High Court dated 16.03.2009....