9911796707
TMI Blog2017 (11) TMI 399X X X X Extracts X X X X X X X X Extracts X X X X ..... ty Commissioner (AR), for the Respondent. ORDER The appeal is filed being aggrieved by the disallowance of input service tax credit. 2. The appellants are engaged in providing services of Renting of Immovable Property Service and Business Support Service. They are registered with the Service Tax Department. The appellants are operating from different premises and are also engaged in the ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oposed. The appellant is before the Tribunal against the confirmation of demand and interest. 3. On behalf of the appellant, the ld. Consultant Sh. Nageswara Rao, submitted that the show cause notice covers the period 2008-2009 to 2009-2010. During the relevant period there was much confusion regarding the taxable nature of the service of renting of immovable property. The Finance Act, 2008 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly. M/s. Sree Venkateswara Enterprises had filed their ST-3 returns reflecting the rent paid by appellant. The appellant later utilized the service tax paid to M/s. Sree Venkateswara Enterprises to discharge the service tax liability on the renting of immovable property services provided by appellant by sublet of the premises. That there is no irregularity in the credit availed and the demand is u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that M/s. Sree Venkateswara Enterprises and others to whom the appellant had paid rent filed ST-3 returns reflecting the service tax portion of the rent paid by appellant. Later M/s. Sree Venkateswara Enterprises has issued invoices showing the service tax separately. On these invoices the appellant has taken credit to discharge their service tax liability on output services of subletting of immo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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