2025 (5) TMI 1020

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.... facts of the case are that the appellant is an advocate and is providing legal sevices and has been earning income from renting of residential property as well as renting of commercial property. The appellant has been discharging the service tax liability on the rent received from commercial property. Department entertained the view that the appellant is liable to pay service tax on professional fee received as an advocate as well as rental income received from the residential property rented to a business entity. On these allegations, two show cause notices were issued to the appellant, wherein the following demands were proposed to be demanded for the financial year 2014-15 and 2015-16 : Period Total Amount Paid/ Credited as per in....

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....e were given which are reproduced herein below: Particulars F.Y. 2014-15 F.Y. 2015-16 Rental fees from residential property Rs. 7,50,000/- Rs. 9,00,000/- Rental fees from commercial property Rs. 10,88,868/- Rs. 12,21,513/- Professional fee on advocate services Rs. 32,58,054/- Rs. 45,92,466/- Total Rs. 50,96,922/- Rs. 67,13,979/- 2.2 Vide the impugned order, the learned Commissioner (Appeals) held that no service tax is leviable on rental income received from residential property, but still confirmed the demand on the ground that the figures shown in the C.A. certificate are more than those shown in the show cause notices. Hence, the present appeal. 3. Heard both the sides and perused the ma....

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....as gone beyond the show cause notices because the show cause notices demanded tax on lower amount whereas the demand has been confirmed on higher amount, which is not permissible under law. He also submits that it is not clear in the impugned order as to how and why the C.A. certificate was ignored when the said certificate had given bifurcation of all the incomes. 5. On the other hand, the learned Authorized Representative for the department reiterates the findings of the impugned order. 6. After considering the submissions made by both the parties and perusal of the material on record, I find that the adjudicating authority has dropped the demand on profession income but confirmed the demand on rental income received from the reside....