2026-VIL-1432-CESTAT-CHD-ST
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SERVICE TAX CESTAT Cases

Service Tax – Renting of Immovable Property – Wrong assessment to partnership firm – SCN dated 01.10.2013 issued to partnership firm (M/s Chitkara Institute of Competitions) for period 01.04.2008 to 31.03.2013 proposing demand of service tax on renting of immovable property; however, records indicate it was property owner (Shri Mohit Chitkara) who rented out the premises to educational trust and was the actual service provider – Whether SCN issued to partnership firm instead of property owner can be sustained – HELD – Shri Mohit Chitkara was the person who rented out premises to educational trust and was actual service provider; SCN should have been issued to property owner, not to partnership firm – Following principle established by Hon'ble Supreme Court in Alcobex Metals case, the SCN issued to wrong person is liable to be set aside – On this count alone, the SCN issued to partnership firm is liable to be set aside and appeal is liable to be allowed - Service Tax – Mega Exemption Notification – Renting of Immovable Property to educational institution – Mega Exemption Notification No. 25/2012-ST dated 01.07.2012 provided exemption at Serial No.9 for services provided for educational institution in respect of auxiliary educational services and renting of immovable property; exemption was withdrawn w.e.f. 11.07.2014 – Whether service tax is leviable for period when exemption was available in Mega Exemption Notification – HELD – Mega Exemption Notification at Sl. No.9 provides exemption for services provided for educational institution in respect of renting of immovable property – Exemption was available from 01.07.2012 onwards; service tax became leviable only w.e.f. 11.07.2014 when exemption was withdrawn – No service tax can be levied for period up to 11.07.2014 when exemption was available in Mega Exemption Notification – The demand for services in respect of renting of immovable property provided to educational institution during period when exemption was available is not sustainable and is set aside.
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