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TMI Blog2013 (6) TMI 643X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant is prima facie, liable to pay service tax on the rent amounts received by them. As regards the maintenance and repair costs incurred by the lessee, we are of the prima facie view that the appellant is not the service provider and there is no liability on the appellant in respect of those transactions. Since the appellant has already paid the service tax amount on the lease amount received, though under protest, the same is sufficient for hearing of the appeals. - stay granted. - ST/85191 & 85192/2013 - S/247 TO 248/13/CSTB/C-I - Dated:- 18-2-2013 - P R Chandrasekharan And Anil Choudhary, JJ. For the Appellant : Mr R D Waglay, Adv. For the Respondent : Mr V K Agarwal, Addl. Commissioner (AR) Per: P R Chandrasekhara ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ost and the lessee incurred an expenditure of Rs. 4.12 crore in the case or Raje Vijay Singh Dafale Sahakari Sakhar Karkhana Limited and Rs. 5.8 crore in the case of Tasgaon Taluka Sahakari Sakhar Karkhana Ltd. The department was of the view that the appellant-bank is liable to discharge service tax liability not only on the amounts received towards rent for the lease of the factories but also on the expenditure incurred by the lessees towards maintenance and repair on the ground that such activities are undertaken by the lessees on behalf and on account of the appellant. Accordingly, notices were issued and demands confirmed under the category of Renting of Immovable Property' along with interest thereon and also by imposing penalties und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pair of the plant and machinery is not liable to service tax towards these charges it not sustainable in law. The learned counsel further submits that they have paid an amount of Rs. 51,47,052/- against the demand of Rs.51,74,000/- on account of lease rent received and the same should be considered as sufficient for hearing of the appeals. Accordingly, he prays for grant of stay. 4. The learned Additional Commissioner (AR) appearing for the Revenue submits that as regards the leasing activity undertaken by the appellant, the same is liable to service tax under the category of Renting of Immovable Property' vide sub-clause (zzzz) of Clause (105) of Section 65 of the Finance Act, 1994. He submits that the manner in which the appellant got ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... definition of renting of immovable property' as defined in Section 65(105)(zzzz) above and, therefore, the appellant is prima facie, liable to pay service tax on the rent amounts received by them. As regards the maintenance and repair costs incurred by the lessee, we are of the prima facie view that the appellant is not the service provider and there is no liability on the appellant in respect of those transactions. Since the appellant has already paid the service tax amount on the lease amount received, though under protest, the same is sufficient for hearing of the appeals. Accordingly, we grant waiver from pre-deposit of the balance of dues adjudged against the appellant and stay recovery thereof during the pendency of the appeals. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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