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2024 (2) TMI 87 - AT - Service TaxLevy of Service Tax - Renting of Immovable Property Service or not - whether the demand under ‘renting of immovable property service’ as confirmed in the impugned Order-in-Appeal is proper? - HELD THAT:- On going through the earlier order of the co-ordinate Bench in the appellant’s own case M/S. PENINSULA HOTELS (P) LTD. VERSUS COMMISSIONER OF GST & CENTRAL EXCISE, TIRUNELVELI [2023 (6) TMI 414 - CESTAT CHENNAI] relied upon by the Ld. Advocate wherein the Bench had followed an earlier order of the Chennai Bench in the case of GRAND ROYALE ENTERPRISES LTD. VERSUS COMMISSIONER OF SERVICE TAX-I CHENNAI [2018 (10) TMI 656 - CESTAT CHENNAI] wherein it was held that the transaction between the licencee and the licensor therein was not one of renting of immovable property but a business transaction between the two since the consideration was not like a regular rent but depended on the annual performance and the profits generated. There is no change in the facts and circumstances of the case on hand and the one decided by the co-ordinate Bench for earlier periods and hence, the decision arrived at in the earlier order squarely covers the issue in the case on hand as well - the impugned order and the demands sustained under ‘renting of immovable property service’ against the appellant cannot sustain. Appeal allowed.
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