Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (8) TMI 1640 - AT - Service TaxClassification of services - business support service or sale of space for advertisement services - providing of space on rent to the service provider for beauty parlour - appellant club has provided any business support services to the beauty parlour service provider or not - HELD THAT:- The issue is no more res integra in the light of the judgment of the Tribunal in the case of Royal Western India Turf Club Ltd. v. Commr. of S.T., Mumbai [2012 (11) TMI 526 - CESTAT, MUMBAI] where it was held that mere renting of office space does not come within the definition. Such providing of space should be along with other facilities specified therein. It is not the case of the department such facilities have been provided to the book makers or the caterer. Demand of tax under sale of space or time for advertisement services - appellants have contended that consideration received cannot be connoted with sale of space or time for advertisement as that is not the service provided by the appellant at all - HELD THAT:- The amount is not taxable in the hands of the appellant under the alleged category of service. The impugned orders are set aside to the extent of confirmation of demand of service tax on business support services and sale of space for advertisement services and the appeal filed by the appellant is allowed with consequential benefit, including refund of tax, interest and penalty already paid by the appellant on this count under protest - Appeal allowed in part.
|