Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (12) TMI 787 - AT - Service TaxRenting of immovable property service - service tax on movable fixtures/movable assets which were transferred to the tenants for using in the facility - Held that:- Commissioner (Appeals) took a totally new ground. He has stated that these are all fixtures fixed to earth and therefore cannot be removed and have to be considered as immovable assets. Further he has not revealed the evidence, on the basis of which, he has come to the conclusion. We were also not able to find any evidence for coming to such conclusion. The original authority had relied on trial balance sheet and financial statements to decide that these are movable fixtures. In the absence of any basis to show that the assets for which service tax is being demanded was immovable, we are unable to uphold the impugned order. In the result the impugned order is set aside - Decided in favour of assessee.
|