Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (2) TMI 842 - AT - Service TaxRenting of immovable property service - Revenue held a view that license agreement is for renting of immovable property service and service tax was liable to be paid w.e.f. 1.6.2007 - Held that: - the whole consideration is with reference to leasing out of commercial property and is rightly to be taxed as renting of immovable property w.e.f. 1.6.2007. The appellant pleaded that they have paid service tax on such liability - a portion of the consideration for such renting cannot be taxed prior to 1.6.2007 under a heading of maintenance or repair service. Service tax liability on IPR service - Held that: - The said transfer admittedly happened through a MOU dated 27.03.2000. The considerations were received periodically does not make the service as a continuing service - the taxable event happened prior to the tax entry was introduced in the law, no tax liability can be confirmed against the appellant. Appeal allowed - decided in favor of appellant.
|