Page 144 - GSTL_11th June 2020_Vol 37_Part 2

230 GST LAW TIMES [ Vol. 37
2011/2012, the appellant had received around Rs. 27,00,000 (twenty seven lakhs)
from M/s. Reliance Industries Limited with whom they have entered into an
agreement dated 19-8-2006, wherein it was agreed between the two parties that
the appellant would purchase petroleum products from Reliance Industries Lim-
ited and resale the same to customers as per the policy of M/s. Reliance Indus-
tries Limited. During the period of dispute, there was no sale and purchase of
petroleum products by the appellant from M/s. Reliance Industries Limited,
however, the aforestated amount was received by the appellant. It appears to
Revenue that the said amount received was consideration towards renting of
property by the appellant to M/s. Reliance Industries Limited. Therefore, the
proceedings were initiated for demand of service tax of around Rs. 2.35 lakhs
under the service of renting of immovable property. On perusal of record and
after hearing both the sides, we note that there is no agreement for renting of
property between the two parties and it is a fact that even during the period
when the goods were being purchased by the appellant and resold, there was no
payment of rent by M/s. Reliance Industries Limited to the appellant. Further,
the show cause notice was issued to the appellant on 23-4-2015 for the period
from 2009/2010 to 2011/2012. We note that the said consideration to be treated
as consideration towards renting of immovable property is presumptive. Fur-
ther, the show cause notice also hit by limitation. We, therefore, both on merit
and limitation hold that the impugned order is not sustainable. We set aside the
impugned order. In above terms the appeal is allowed.
(Dictated and pronounced in open Court)

_______

2020 (37) G.S.T.L. 230 (Tri. - Chan.)
IN THE CESTAT, REGIONAL BENCH, CHANDIGARH
[COURT NO. I]
S/Shri Ashok Jindal, Member (J) and Raju, Member (T)
COMMR. OF C. EX. & S.T.
COMMR. OF C. EX. & S.T., PANCHKULA
Versus
AMARNATH AGGARWAL INVESTMENT PVT. LTD.

Final Order No. A/60866/2019-CU(DB), dated 22-10-2019 in Appeal
No. ST/365/2010-DB
Registration - Assessee providing Construction of Residential Com-
plex service along with materials which is classifiable under Works Contract
service, not required to be registered under category of Construction of Resi-
dential Complex service - Section 69 of Finance Act, 1994. [paras 3, 4]
Penalty for failure to take registration under category of Construction
of Residential Complex service not imposable when assessee providing Con-
struction of Residential Complex service along with materials which is classi-

GST LAW TIMES  11th June 2020  144