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TMI Blog2018 (11) TMI 1036X X X X Extracts X X X X X X X X Extracts X X X X ..... ir contention. Thus, the appellants have only rented out 9 acres of land to TNPL and that service tax liability for the impugned period has already been discharged by them - demand set aside - appeal allowed - decided in favor of appellant. - Appeal No.ST/41721/2014 - FINAL ORDER No. 42653/2018 - Dated:- 16-10-2018 - Shri Madhu Mohan Damodhar, Member (Technical) And Shri P. Dinesha, Member (Judicial) Ms. Cynduja Crishnan, Advocate For the Appellant Shri A. Cletus, ADC (AR) For the Respondent ORDER Per Shri Madhu Mohan Damodhar The facts of the case are that appellants had entered into an agreement with M/s.Tamil Nadu Newsprint and Papers Ltd. (TNPL) for renting of land for whic TNPL was required to pay a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the following : i) The area occupied by TNPL is only 9 acres. Hence, as per the agreement, the monthly rent for the 9 acres of land i.e. 9 acre x ₹ 1200 and not as 40 acre x ₹ 1200 as alleged in the notice. Thus, the rent works to ₹ 2,37,600/- for the period April 2011 to January 2013 at ₹ 1200/- per acre as provided in the agreement works and not ₹ 10,56,000/- as alleged in the notice. In view of the same, the total service tax liable to be paid by notice during the period of dispute is an amount of ₹ 26,706/- (Service Tax : ₹ 25,920/-, Education Cess: ₹ 524/- and SHE Cess: ₹ 262/-) and not ₹ 1,18,656/- as proposed in the subject notice. Further due to some unforeseen circumst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nfirmatory letter dt. 10.02.2001. In our view, sufficient proof has been submitted by the appellants in support of their contention. These aspects have also been taken into account in the proceedings for the subsequent period on the same issue wherein the Commissioner (appeals) has found merit in the appellant s plea and has decided in their favour. In the circumstances, we hold that appellants have only rented out 9 acres of land to TNPL and that service tax liability for the impugned period has already been discharged by them. The impugned order to the contrary cannot then sustain and will have to be set aside, which we hereby do. Appeal is allowed with consequential relief, if any, as per law. (operative part of the order pronounced i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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