9911796707
TMI Blog2019 (3) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... “bulk petroleum products transport agreement” between the appellant and M/s. HPCL - Held that:- From the agreement and other facts on record it is evident that the contract was for transportation of petroleum products on which service tax under GTA has been discharged by M/s. HPCL themselves. The nature and type of arrangement between the two parties also service to indicate that there is no Supply of Tangible Goods involved in this matter - This being so, the demand made under this category also cannot be sustained and requires to be set aside. Renting of Immovable Property Service - Held that:- It is clear that the amounts received by the appellants under the renting category are very much under the threshold limits in each of the ye ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... L; (iii) Renting of Immovable Property Service in respect of renting out land and building to their members and receipt of lease/rent amount from them. 2.2 Accordingly, Show Cause Notice dated 23.09.2013 was issued to the appellants inter alia proposing demand of service tax liabilities in respect of membership fee/subscription (Club or Association Service), Tanker/lorry rent (Supply of Tangible Goods Service) and lorry stand parking rent/building rent (Renting of Immovable Property Service) totally amounting to ₹ 13,83,616/- with interest thereon. The Show Cause Notice also proposed imposition of penalties under various provisions of law. 2.3 In adjudication, the Original Authority vide Order dated 09.09.2014 upheld the tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same was placed before the Commissioner (Appeals). In the circumstances, there cannot be any further tax liability under Supply of Tangible Goods Service; otherwise, it would result in the same activity being taxed twice under two different services; (iii) Once the above two demands are set aside, the value on taxable service in respect of Renting of Immovable Property in each of the disputed years will all fall within the threshold limit and there would be no tax liability on the same. 4.1 On the other hand, Ld. AR Shri. S. Govindarajan appearing on behalf of the respondent submits that the decision in the case of M/s. Ranchi Club Ltd. (supra) relied upon by the Ld. Advocate has been referred to the Larger Bench of the Hon ble Supr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice dated 23.09.2013, we find that the year-wise and category-wise amounts received by the appellant have been indicated and the final tax liability of ₹ 13,83,616/- has been worked out accordingly. We find that the year-wise value of taxable service adopted by the Department for the amount received under Lorry stand parking rent and amount received under building rent are as under : Sl. No Year Amount received on Lorry Stand Parking rent (Renting of Immovable Property Service) (in Rs.) Amount received on Building rent (Renting of Immovable Property) (in Rs.) 1. 2008-09 0 35,600/- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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