TMI Blog2018 (2) TMI 842X X X X Extracts X X X X X X X X Extracts X X X X ..... MOU dated 27.03.2000. The considerations were received periodically does not make the service as a continuing service - the taxable event happened prior to the tax entry was introduced in the law, no tax liability can be confirmed against the appellant. Appeal allowed - decided in favor of appellant. - Service Tax Appeals Nos.600 and 3119/2012 (DB) - Final Orders Nos. 50599-50600/2018 - Dated:- 12-2-2018 - Hon ble Mr. Justice (Dr.) Satish Chandra, President And Hon ble Mr. B. Ravichandran, Member (Technical) Shri Rajveer Singh, Advocate for the Appellant Shri P. Juneja, AR for the Department ORDER Per B. Ravichandran These two appeals are against common impugned order dated 22.02.2012 passed by the Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 65(105) (wzr) read with Section 65(55a) and (55b) of the Finance Act, 1994 in respect of the usage of brand The Great Kabab Factory by another company. The lower authorities confirmed the service tax liability on both these accounts along with penalties. 2. Ld. Counsel for the appellant submitted that they have entered into agreements with the sub-lessees and these agreements are essentially with reference to leasing out on rent certain portion of commercial space in their building. The renting out of such commercial space is directly linked to the services of managing, operating common facilities like generators, lift, power back-up etc. They have started paying service tax on the full value w.e.f. 1.6.2007 when the tax levy wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l space in their building to others. This is apparently a renting out of immovable property service, for this they have entered into three different agreements. The question for decision is whether the consideration identified with reference to maintenance of common facilities like power supply, lift, common area, etc. can be separately taxed under maintenance or repair service. We note upon perusal of these agreements, it is clear that the primary object and reasons for these agreements are for the lessee to use the allotted space and to facilitate a proper usage of such leased out space, it is necessary for the appellant to provide all the required common facilities. Though there were arrangements through separate agreements, we note that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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