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M/s. A.B. Hotels Ltd. Versus CST, Delhi

2018 (2) TMI 842 - CESTAT NEW DELHI

Renting of immovable property service - Revenue held a view that license agreement is for renting of immovable property service and service tax was liable to be paid w.e.f. 1.6.2007 - Held that: - the whole consideration is with reference to leasing out of commercial property and is rightly to be taxed as renting of immovable property w.e.f. 1.6.2007. The appellant pleaded that they have paid service tax on such liability - a portion of the consideration for such renting cannot be taxed prior to .....

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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 (Appeals), Delhi-II. The appellants were managing a hotel including shopping/office space in the said build .....

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te lifts and fire fighting equipments, etc. The third agreement is for user charges. The appellant erected generator and air-conditioning plants with various equipments. Sub-licensee were granted premises for partial use of the system including plant and machinery, for which user charges has been specified in the agreement, were collected. The Revenue held a view that license agreement is for renting of immovable property service and service tax was liable to be paid w.e.f. 1.6.2007. In respect .....

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f 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 facili .....

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00 with another legal entity, M/s. RHW Hotel, through which they have been granted RPI right for usage of the said brand name. The service tax liability on IPR service was introduced w.e.f. 10.09.2004, whereas the permission to use the brand name as per the MOU was much prior to the introduction of such tax levy. When such transfer of IPR rights happened before the tax liability was introduced, there can be no service tax on the consideration received thereafter. It is not a continuous supply of .....

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s. 5. We have heard both the sides and perused the appeal records. 6. Admittedly, the appellants leased out various commercial 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 se .....

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