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TMI Blog2019 (12) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... of the property was not legally sustainable. The impugned order passed by the Commissioner (Appeals) clubbing the rent of all the four Appellants was not justified. If that be so, each of the individual owners would be entitled to the benefit of exemption notification - Appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 52482 of 2016, 52483 of 2016, 52486 of 2016, 52505 of 2016 –DB - Final Order Nos. 51513-51516/2019 - Dated:- 14-11-2019 - HON BLE MR. JUSTICE DILIP GUPTA, PRESIDENT AND HON BLE MR. BIJAY KUMAR, MEMBER (TECHNICAL) Shri Rajesh Gupta, CA - for the appellant Shri R.K. Manjhi, DR - for the respondent ORDER Justice Dilip Gupta : These four Appeals have been filed to assail a c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2012 comes to ₹ 1,95,500/- per month and ₹ 2,24,825/- per month during the period 11th December, 2012 to March, 2014. On the amount so received by the said noticee(s) during the period July, 2012 to March, 2014 for the property G-2, at NCR Plaza, Dehradun, service tax liability has been worked out as under: Sl.No. Period Rent per month Total rent received during the period Total Service Tax payable including Cess (Amount in Rs.) 1. July, 12 to Nov. 12 1,95,500/- 9,77,500/- 1,20,819/- 2. D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded earlier. 7. The Division Bench in the decided four Appeals relied upon a decision rendered by the Chandigarh Bench of the Tribunal in Anil Saini Vs. CCE, Chandigarh I 2017 (51) STR 38 (Tri. Chan.) holding that the benefit of the exemption notification would be available to individual owners of the property and clubbing of rent of all the four individual co- owners of the property was not legally sustainable. 8. For the reasons stated in the aforesaid decision, with which we have no reason to differ, the impugned order passed by the Commissioner (Appeals) clubbing the rent of all the four Appellants was not justified. If that be so, each of the individual owners would be entitled to the benefit of exemption notification. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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