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2019 (1) TMI 823 - AT - Service TaxClassification of services - Renting of immovable property service or not? - appellant rented its property to State Bank of India on lease basis against receipt of monetary consideration - Held that:- There are contrary findings in context with the issue by the adjudicating / appellate authority inasmuch as the appellant had vehemently contested that it did not receive any amount from SBI towards rent for letting out the property. Thus for ascertaining the factual aspect, the matter should go back to the original authority for a fresh fact finding with respect to rent amount received by the appellant - appeal allowed by way of remand.
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