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TMI Blog2019 (4) TMI 903X X X X Extracts X X X X X X X X Extracts X X X X ..... Representative for the respondent Per: ANIL CHOUDHARY: Heard the parties. 2. The issue involved in this appeal is whether service tax is payable by the appellant who has rented his premises for accommodation of students/ student hotel. For the period 01.02.2012 to 31.10.2013 show cause notice dated 22.12.2014 was issued observing that the appellant is engaged in providing service of renting of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riated in the show cause notice. The show cause notice was adjudicated. On contest with order-in-original dated 31.01.2017 and proposed demand was confirmed and appropriated, with demand of interest amounting to Rs. 2,13,136/- and the same was also appropriated as already paid. Further, late fee of Rs. 37,500/- was imposed under Section 70 of the Finance Act, 1994 read with Rule 7(C) of the Servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant have rented out its residential / dwelling premises for use as residence of students, no service tax is payable, as the charging section 66B provides that there shall be levied the tax/service tax @ 14% on the value of all services, other than services specified in the negative list, provided or agreed to be provided in the taxable territory by one person to another. 4. In view of the provisi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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