2018 (3) TMI 853

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..... ellant is not owner of the property in question and collecting the rent on behalf of the Board and remitting the same to the Board. The Board is also paying the service tax to the department - if service tax is demanded from the appellant, it would amount to double taxation - appeal allowed - decided in favor of appellant. - Appeal No. ST/60135-60138/2017-SM - Final Order No. 61864-61867/2017 - .....

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..... r of the properties. The rent so collected by the appellant has been remitted to the Board. The case of the Revenue is that, as the appellants has collected rent therefore, they are liable to pay service tax under the category of renting out of immovable property service. The Board is also paying the service tax on the rent collected by the Board through appellants. In that circumstance, various s .....

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