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TMI Blog2023 (1) TMI 918X X X X Extracts X X X X X X X X Extracts X X X X ..... ame of each owner separately. It is also found that in the present matter individual owner received the rent separately and independently. As per the payment terms, Bank paid different amount of rent to individuals as per their property. Therefore irrespective of associations of the property, the important aspect is that who are the parties in the agreement and who have received the payment on account of renting of immovable property and who is the service provider. The amount received by individual owner for renting of their immovable property cannot be clubbed for the purpose of service tax demand. Therefore, the demand is apparently not sustainable. It is very much brought out by the documents that the appellant is not the absolute ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) vide impugned order-in-appeal No. 190 to 191/2012(STC) /AK/Commr.(A)/ Ahd. Dated 28-08-2012 has upheld the same. Hence, these appeals. 2. On behalf of the appellants, Ld. Advocate Shri. Raj Tanna appeared and argued the matter. He submits that Ld. Commissioner (Appeals) has erred in law and on the fact of the case in upholding the views of the adjudicating authority that Appellant association has provided impugned property on rent in the name of their members and accordingly liable to discharge the alleged service tax on Renting of Immovable Property . 2.1 He also submits that Both the lower authorities have failed to appreciate that the Appellant Association is neither the owner of the impugned property nor have provided impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeals) that as per the Transfer Property Act, the three essential condition required to determine ownership of the property are right to possess, right to enjoy and right to dispose and accordingly it was allegation of the Commissioner (Appeals) that the individual owners do not have much right and therefore impugned property is owned by Jagdish Warehouse Owners Association and Ravi Chambers Owner Association and it is not owned by the individuals. The Ld. Commissioner (Appeals) has completely lost sight of the fact that all the risk and reward attached to the impugned property belong to the individual owners and not Jagdish Warehouse Owners Association and Ravi Chambers Owner Association. 3. Ld. R. P. Parekh, learned Superintendent (A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot correct. It is very much brought out by the documents that the appellant is not the absolute owner of the rented property. The lease deed as well as the related documents shows that the property is owned by the individual owners and it is not disputed that the income by way of rent is received by individual owners separately and reflected in their income-tax returns separately. When the property is not owned by the appellant and they have not received the rent, the demand of service tax raised on the appellants alone, therefore, cannot be sustained. We hold that the demand of service tax cannot be sustained and requires to be set aside. Consequently, the impugned order is set-aside. 6. In the result, the appeal is allowed with consequ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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