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TMI Blog2016 (12) TMI 736X X X X Extracts X X X X X X X X Extracts X X X X ..... property” service is not in dispute as appellant, though Municipal Corporation have leased their commercial property during the relevant period and collected rent. The Service Tax liability and interest thereof in accordance with law is upheld. However, the Service Tax liability needs to be reworked out and we do find force in the contention raised by the learned Counsel that for the first year, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - decided partly in favor of assessee. - APPEAL No.ST/417/12-Mum - ORDER No.A/93993/16/EB. - Dated:- 9-11-2016 - Mr. M.V. Ravindran, Member (Judicial) And Mr. C.J. Mathew, Member (Technical) Shri C.S. Biradar, Advocate, for Appellant Shri M.P. Damle, Assistant Commissioner (A.R.), for Respondent Per: M.V. Ravindran: This appeal is directed against Order-in-Appeal No. PIII/RS/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y submits that, for the first year calculation of Service Tax is on entire amount of ₹ 8,94,226/- received as rent, without extending the benefit of small scale services provider of ₹ 8.0 lakhs and also that the amount received by the appellant during the relevant period were to be considered as cum-tax, eligible benefit should have been extended and since the issue was in dispute befo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1.03.2008 benefit of small scale service provider exemption needs to be extended. For the entire period in question i.e. 01.06.2007 to 30.09.2010 benefit of cum-tax value needs to be extended to appellant. The lower authorities are directed to re-work out the service tax liability and interest thereof; the appropriated the amount already deposited by the appellant towards liability and the inter ..... X X X X Extracts X X X X X X X X Extracts X X X X
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