2024 (2) TMI 87

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....athered from the Orders-in-Original and the common impugned Order-in-Appeal are that the appellant had entered into an agreement with M/s. GRT Hotels and Resorts Private Limited (hereinafter referred to as "GRT"), by which GRT had obtained lease of the premises in question, for providing 'Outdoor Catering Services' and 'Mandap Keeper Services'. 2.1 The above lease was the effect of a Licence Agreement dated 21.06.2010 between the appellant-lessor and GRT-lessee. In the Orders-in-Original, the adjudicating authority has reproduced the relevant paragraph, at paragraph 2.3/2.2 respectively, which reads as under: - "... Whereas the 'LICENCEE' (GRT) is interested in running a boarding and lodging house on the property and th....

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....ice Tax under 'renting of immovable property service', which prompted the issuance of two Show Cause Notices both dated 15.02.2012 inter alia demanding Service Tax under the above head, apart from penalties under Sections, 76, 77 and 78 and appropriate interest under Section 75 of the Finance Act, 1994. 4. It appears that the appellant filed a reply denying any liability, much less under renting of immovable property service, but however, the adjudicating authority having considered the reply filed by the appellant, vide respective Orders-in-Original i.e., Order-in-Original No. 33/2013 (ST) dated 17.09.2013 and Order-in-Original No. 34/2013 (ST) dated 04.10.2013 has confirmed the proposals made in the Show Cause Notices and the demands t....