Per M. Ajit Kumar,

These appeals are filed by the appellants against the orders passed by the Ld. Commissioner (Appeals).

2. The issue in these appeals being common, though they were heard separately, a common order is being passed.

2.1 The appellants herein have rented out their properties / premises for commercial purposes to various lessees as per the lease agreements and have provided taxable service under ‘Renting of Immovable Property Service’ as per section 65(105)(zzzz) of the Finance Act, 1994 read with Section 65 (90a) of the Act and the provisions of (B)(41). The appellants have paid Service Tax under the category of ‘Renting of Immovable Property Service’ in their individual capacities as per their share in the properties whenever the threshold limit for exemption has been exceed