2025 (11) TMI 1201

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....azumder, Adv. Ms. Alisha Das, Adv. Ms. Elina Dey, Adv. For the Respondent: Ms. Manasi Mukherjee, Adv. Mr. Bijitesh Mukherjee, Adv. The Court: Learned counsel appearing for the appellant suggests the following substantial questions of law : "a) Whether the mere routing of consolidated rent received from M/s. Vishal Retail Ltd. (lessee) into a common bank account, as mandated under th....

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....al agreement evidencing a partnership, Hindu Undivided Family (HUF), Association of Persons (AOP), or Body of Individuals (BOI), the Appellant along with the other two co-owners can nonetheless be deemed to be treated as a single taxable 'person' for the purposes of levy of service tax under the Finance Act, 1994? d) Whether the demand of service tax by clubbing the rental income ....

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....ent was received by the appellants in respect of the said Agreement entered into with M/s. ICICI Bank Ltd., no Service Tax is payable by the appellants. 3. With regard to the Agreement entered into with M/s. Vishal Retail Ltd., it is observed that a consolidated Agreement was executed, on which a consolidated rent was paid to the appellants, which has gone to the SBI as per the tripartite agree....

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....onsider the same and pass an appropriate order accordingly. 6. In the result, the appeals are disposed of by way of remand, with a direction to the adjudicating authority to calculate the liability of Service Tax payable by the appellants. In these terms, the appeals are disposed of. The cross objections filed by the respondent are disposed of in the above manner." 7. From perusal of the ord....