9911796707
TMI Blog2024 (2) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... common impugned Order-in-Appeal are that the appellant had entered into an agreement with M/s. GRT Hotels and Resorts Private Limited (hereinafter referred to as "GRT"), by which GRT had obtained lease of the premises in question, for providing 'Outdoor Catering Services' and 'Mandap Keeper Services'. 2.1 The above lease was the effect of a Licence Agreement dated 21.06.2010 between the appellant-lessor and GRT-lessee. In the Orders-in-Original, the adjudicating authority has reproduced the relevant paragraph, at paragraph 2.3/2.2 respectively, which reads as under: - "... Whereas the 'LICENCEE' (GRT) is interested in running a boarding and lodging house on the property and the LICENCER (the service provider) has agreed to grant the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance of two Show Cause Notices both dated 15.02.2012 inter alia demanding Service Tax under the above head, apart from penalties under Sections, 76, 77 and 78 and appropriate interest under Section 75 of the Finance Act, 1994. 4. It appears that the appellant filed a reply denying any liability, much less under renting of immovable property service, but however, the adjudicating authority having considered the reply filed by the appellant, vide respective Orders-in-Original i.e., Order-in-Original No. 33/2013 (ST) dated 17.09.2013 and Order-in-Original No. 34/2013 (ST) dated 04.10.2013 has confirmed the proposals made in the Show Cause Notices and the demands therein. 5. Against the said demands, it appears that the appellant preferred ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Royale Enterprises Ltd. v. Commissioner of Service Tax, Chennai-I [2019 (31) G.S.T.L. 453 (Tri. - Chennai)=2018-VIL-686-CESTAT-CHE-ST] wherein it was held that the transaction between the licencee and the licensor therein was not one of renting of immovable property but a business transaction between the two since the consideration was not like a regular rent but depended on the annual performance and the profits generated. 10.2 We find, from the facts urged before us, that there is no change in the facts and circumstances of the case on hand and the one decided by the co-ordinate Bench for earlier periods (supra) and hence, the decision arrived at in the earlier order squarely covers the issue in the case on hand as well. Hence, follo ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
