Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (1) TMI 114 - CESTAT BANGALORERenting of immovable property service - lease of land and building, plant and machinery for the use in the course of furtherance of business or commerce - Held that: - The lease amount received by the appellant appears to be prima facie for the leasing of the plant and machinery as well as land and building as a whole. It appears to us that such amount received is liable for service tax under the category of renting of immovable property service, since the amount has been received in furtherance of business. The appellant is directed to deposit the entire amount of service tax demanded within a period of eight weeks. Subject to the payment of service tax as above and compliance thereof, the rest of the demand made in the impugned order will remain stayed.
|