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2018 (2) TMI 842

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 1.6.2007 under a heading of maintenance or repair service. - Service tax liability on IPR service - Held that: - The said transfer admittedly happened through a 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 - deci .....

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ax was liable to be paid w.e.f. 1.6.2007. In respect of other two agreements, the Revenue entertained a view that they are liable to pay service tax for the period 16.06.2005 to 31.05.2007 under the category of maintenance or repair service in terms of Section 65(64) of the Finance Act, 1994. A demand of ₹ 6,09,968/- was also raised for the period 10.09.2004 to 31.03.2008 under the category of Intellectual Property Right Service under Section 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 .....

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ties provided to the lessees. Such facilities owned by the appellant were maintained and repaired, for which certain amounts were charged and collected by the appellant. As such, these amounts are rightly to be taxed under maintenance or repair service. He supported the findings of the lower authorities. 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. c .....

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