2021 (10) TMI 182

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..... e on the service of renting of immovable property service - HELD THAT:- Since the matter appears to have attained finality by virtue of common understanding between the Revenue and the assessee as reflected in the order-in-original dated 27 January 2016 for the subsequent period, we find that this matter needs to be decided accordingly. The impugned order is set aside and matter is remanded to the .....

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..... nt, Shri Atul Gupta submits that on identical issue for the subsequent period, the learned Commissioner has passed order-in-original No. DLI/SV/TAX/001/COM/017/1516 issued from C. No. IV (16) HQ/Adj./ST-I/16/LIC/15/4981 dated 27 January 2016 accepting the contentions of the assessee with regard to the calculation of service tax liability and the matter has attained finality because there is no dep .....

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..... ants without deducting the property tax but had deposited service tax after deducting property tax from the basic amount of rent which is not correct. Appellant is required to deposit any amount which they have collected as representing service tax from its tenants. Learned Chartered Accountant for the appellant agrees and prays this matter can also be examined by the learned Commissioner. 4. Sin .....

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