Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (6) TMI 1069 - AT - Service TaxRenting of immovable property Service - vacant land given on rent to the lessee on which the Hutch Company has erected and installed transmission tower for mobile telephone - HELD THAT:- While renting of immovable property by the appellant to M/s Hutch Company, it is admittedly a vacant land on which Hutch Company has installed a transmission tower for mobile telephone on their own, therefore, the installation of transmission tower cannot be attributed to the appellant. The appellant’s activity is confined to providing the vacant land to M/s Hutch Company, therefore, it is clear that the appellant has rented out only vacant land. With this amendment, it is clear that prior to 01.07.2010, the vacant land given on lease subsequently any construction on such land at a later stage was not covered under immovable property. Accordingly, the activity of the appellant was not taxable prior to 01.07.2010, therefore, the demand is not sustainable. Appeal allowed - decided in favor of appellant.
|