2023 (6) TMI 846

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..... In the case of the co-owner Smt. Akila, the Tribunal has set aside the demand observing that income received as rent separately by each co-owner is much below the threshold limit to subject to levy of service tax. Thus, the income falls within the threshold limit for payment of service tax. Vide A. AKILA VERSUS COMMISSIONER OF CENTRAL EXCISE, TRICHY COMMISSIONERATE TRICHY [ 2018 (10) TMI 559 - CE .....

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..... (A.R) ORDER Brief facts are that based on intelligence that the appellant is providing services under 'Renting of Immovable Property Service' during the period from 2007-08 onwards and have not paid appropriate service tax, verification of the transactions were conducted by the Anti-Evasion Wing of the Department. On perusal of documents, it was noticed that agreements with tenants of Ananda To .....

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..... Smt. Akila had already preferred an appeal before the Tribunal and the demand was set aside as per Final Order No.42538/2018 dated 01.10.2018 observing that the rental income received separately is within the threshold limit and is not required to pay service tax. Ld. Counsel submitted that the same view may be taken in the case of this appellant also and prayed that the appeal may be allowed. 3. .....

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