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2018 (5) TMI 832 - AT - Service TaxRenting of Immovable property service - the appellant has entered into a separate agreement for providing generators, air conditioners services in the said premises - demand of service tax on this separate agreement - Held that: - service tax stand demanded for the period 2007-2008, prior to introduction of service tax on supply of tangible goods. Inasmuch as separate agreement has been entered into by the appellant with their customers so on renting out of immovable property and renting out of equipment, it cannot be said that these are part of the immovable property and hence, there is no justification for raising demand of service tax on equipment under the category of renting out of immovable property. Appeal allowed - decided in favor of appellant.
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