Leasing of license - The licence can be granted even before the ...
Licenses Granted Pre-Manufactory Aren't Immovable Property; Leasing Them Isn't Renting Immovable Property Service.
October 10, 2017
Case Laws Service Tax AT
Leasing of license - The licence can be granted even before the manufactory comes into existence. From the above Rules it is apparent that licence by itself is not a immoveable property and therefore leasing of licence cannot be treated as renting of immoveable property service
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