2017 (10) TMI 967

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..... ffice’ - Held that: - from the agreement it is clear that the purpose of letting will be residential only and the lessee shall be responsible if the premises is used for other than residence. All the consequences including extra levy shall be the liability on the lessee - the terms of lease make it clear that the building was let out to the appellant for residential use by one of its employees. Ev .....

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..... involved in the present appeal is relating to liability of the appellant to pay service tax on a consideration received for letting out a building to M/s Plasser (India) Pvt. Ltd. for use of Sh. Thomas Hentze for residence and personal office. The Revenue entertained a view that since the term personal office is mentioned in the lease agreement, the consideration shall be liable to be taxed und .....

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..... t, 1984. 2. The Ld. Consultant for the appellant submitted that the lease agreement clearly brings out the purpose of letting out the property. There is a clear bar in using this property for other than residential purposes. The fact that the occupant of building is employee of LESSEE company by itself cannot make the premises as other than residential premises. He further submitted documents t .....

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..... lting in amendment, including retrospective amendment in the statutory provisions for the said tax entry. As such, the demand cannot invoke extended period as the issue was not free from doubt. In the present case, the whole demand is for extended period only. 3. Ld. AR reiterated the findings of the Commissioner (Appeals). 4. We have heard both the sides and perused the appeal records. 5 .....

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..... tax liability on his particular tax entry has been a subject matter of substantial litigation. As observed above, Hon ble Delhi High Court even held that renting per se is not liable to service tax and it is only services in relation to renting that are liable to service tax. This resulted in statutory amendments, including retrospective amendments, with reference to this tax liability. In fact s .....

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