2025 (3) TMI 679

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....rief facts of the case are that the appellant are providing renting / leasing of their immovable properties for commercial purpose which appeared to be a taxable service under the category of "Renting of Immovable Property Service" as defined under sec. 65 of the Finance Act, 1994 (the Act) as amended. For providing such service, the appellant had not registered the service 'Renting of Immovable Property' with the Service Tax Department and had also not paid appropriate service tax to the tune of Rs.2,17,255/- on the taxable value received to the extent of Rs.19,83,140/- for the period from June 2007 to March 2012. After due process of law, the Original Authority confirmed the service tax proposed in the Show Cause Notice and imposed a pena....

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...., of which one of us [Shri M. Ajit Kumar, Member (T)] was a Member, examined an identical issue in, The Commissioner, Allinagaram Municipality Theni Vs Commissioner of GST & Service Tax, Madurai [FINAL ORDER No.41593/2024, dated:10.12.2024], and held as under; "5. The only issue that arises for determination in this appeal is whether the demand of service tax under the category of Renting of Immovable Property service on the appellant is sustainable or not? 6. Having heard the Ld. A.R., we find that in a similar case this Bench in the case of The Commissioner, Krishnagiri and Others Vs. Commissioner of Central Excise vide Final Nos. 40613-40615/2024 dated 04.06.2024 has considered the decisions of jurisdictional High Court....

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....y the Ld. Single Judge in the case of Cuddalore Municipality and that the assessee has filed appeal against the decision passed in the case of Madurai Corporation. These appeals are pending before the Hon'ble High Court; since the Hon'ble High Court in the case of St. Thomas Mount Cum Pallavaram Cantontment Board has remanded the matter for considering the issue afresh, we are of the considered opinion that in the interest of justice, these matters also required to be remanded to the adjudicating authority who shall await the judgment in the above case of Hon'ble High Court. 8. It is to be seen that some of the amounts falling within the demand pertain to fees and charges collected for carrying out functions specifically listed in ....