2023 (10) TMI 739

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....it Laddha , Advocate for the Appellant Shri Rajesh R Kurup , Superintendent ( AR ) for the Respondent ORDER RAMESH NAIR The brief facts of the case are that the appellant along with seven other persons have rented out the show rooms/ shops/ office located at First Floor of President Plaza Building to M/s Urban Development Group (UDG) for a monthly rent of 2,11,000/-. Accordingly, for t....

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.... the names of total eight persons and rent in the agreement with the lessees is also in the proportionate of the ownership of such eight persons. Therefore, it is not the appellant alone is receiving the rent but there are eight persons including the appellant received the rent. Therefore, the entire consideration cannot be taken as the consideration of Dineshbhai M Patel. 2.1 He submits that t....

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....-CESTAT Ahmedabad Commissioner of Central Excise, Nasik Vs. Deoram Vishrambahi Patel- 2015 (9) TMI 790- CESTAT Ahmedabad Sarojben Khusalchand & Others Vs. C.S.T.- Service Tax- Ahmedabad -2017 (5) TMI 240- CESTAT Ahmedabad M/s. Neenaben R. Doshi & Ors. Vs. C.S.T. & S.T.- Ahmedabad - 2019 (5) TMI 1485-CESTAT Ahmedabad T. Parivallal, T. Karunanidhi, T. Chinnaraja V....

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....y as mentioned below: 1. Dineshbhai M. Patel 12.5% 2. Bhaviniben D. Patel 12.5% 3. Mahendrabhai M. Patel 12.5% 4. Mahendrabhai M. Patel - H.U.F. [karta and Manager Mahendrabhai M. Patel] 12.5% 5. NirviDipakbhai Patel 12.5% 6. Minor Meet T. Patel [his father and natural guardian Tusharbhai S. Patel] 12.5% 7. Kamil A. Memon 14.0% 8. Md.Sharif N. Memon ....