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2024 (2) TMI 1253 - CESTAT CHENNAINon-payment of service tax - Renting of Immovable Property Service - appellant did not discharge the service tax liability on the above service right from 2010 onwards - HELD THAT:- The matter stands clarified by the Boards Circular dated 24.5.2010 for the period 1.4.2010 to 30.6.2012 and Notification No. 1/2018-ST dated 30.11.2018 for the period 1.7.2012 to 30.6.2017, which covers the period of demand - no service tax was payable by the Appellant by way of letting the road sides to cable TV network firms and telephone / mobile network operators for laying optical fibre cables. The impugned order hence merits to be set aside. The impugned order set aside - appeal disposed off.
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