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Facts:
The appellant received a sum of Rs.4,26,000 for letting out of land and open ground for the period 12-2-2003 to March, 2005 and receipt of Rs.6,000 each for the financial years 2005-06 and 2006-07 and Rs.93,000 for the financial year 2007-08 upon which no service tax was paid.
Held:
However, since the notice issued failed to bring out the nature of the receipt and the nature of functions performed over rented immovable property, the show-cause notice was rendered unjustified and hence, the stay application and the appeal were dismissed.
