Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2020 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (11) TMI 137 - AT - Service TaxRenting of immovable property service - Appellant is providing service to the film Distributors by way of renting its theatre for screening the films - demand for the period October 2008 to March 2014 - HELD THAT:- This issue also came up for consideration before a Division Bench of the Tribunal in - M/S. MOTI TALKIES VERSUS COMMISSIONER OF SERVICE TAX, DELHI I [2020 (6) TMI 87 - CESTAT NEW DELHI]. It was held that the demand of service tax under ‘renting of immovable property’ service was not justified for the reason that the Appellant had not provided any service to the Distributor, nor the Distributor had made any payment to the Appellant as a consideration for the alleged service - It is, therefore, not possible to sustain the finding recorded by the Principal Commissioner that ‘renting of immovable property’ service had been rendered by the Appellant to the film distributors. Car Parking Hire - Rentals from office space - INR Charges; news reel charges; show tax collection; etc. - Advertisements exhibited between movies - period 2008-09 and 2009-10 - HELD THAT:- No service tax leviable as aggregate turnover was below ₹ 10 lakhs by virtue of Notification No.8/2008-ST dated 01.03.2008 and amending Notification No. 06/2005-ST dated 01.03.2005 for the period 2008-09 and 2009-10. Car Parking Hire - period 2010-11 - period 2011-12 - period 2012-13 (30.06.2012) - HELD THAT:- Not taxable by virtue of exclusion provided for renting of land for parking purposes under Section 65 (105) (zzzz) of the Finance Act. Car Parking Hire - period 2012-13 (from 01.07.2012) - HELD THAT:- Exempted as per Sl. No. 24 of Notification No. 25/2012-ST dated 20.06.2012 Car parking Hire - period 2013-14 - HELD THAT:- Service Tax paid. Rent Received - Miscellaneous Receipt - Shorts & Slides - Period 2010-11 - HELD THAT:- No service tax leviable as aggregate turnover was below ₹ 10 lakhs by virtue of Notification No.06/2005-ST dated 01.03.2005 (₹ 4,84,814/-, after reducing car parking charge). Rent Received - Miscellaneous Receipt - Shorts & Slides - Period 2011-12 - HELD THAT:- No service tax leviable as aggregate turnover was below ₹ 10 lakhs by virtue of Notification No.06/2005-ST dated 01.03.2005 (₹ 9,48,502/-, after reducing car parking charge). Rent received - period 2012-13 (30.06.2012) - 2012-13 (from 01.07.2012) - 2013-14 - HELD THAT:- Service Tax Paid. Miscellaneous Receipt - period 2012-13 (30.06.2012) - period 2012-13 (from 01.07.2012) - HELD THAT:- Not Taxable under renting of immovable property service. Shorts and Slides - Period 2012-13 (30.06.2012) - period 2012-13 (from 01.07.2012) - HELD THAT:- Not taxable under renting of immovable property service, as it amounts to sale of space or time for advertisement. Shorts and Slides - period 2013-14 - HELD THAT:- Not taxable by virtue of Section 66D(g) of the Finance Act i.e. ‘selling of space or time slots for advertisement, other than advertisements broadcast by radio or television’. Appeal allowed - decided in favor of appellant.
|