2022 (9) TMI 273 - SCH - Service Tax

Renting of Immovable Property Services or not - assignment of entire business of the hotel to IHCL - scope of definition - immovable property buildings used for the purpose of accommodation including hotels, whether comes within the scope of Renting of immovable property or not? - Nature of receipt of License fee. HELD THAT - Having gone through the impugned judgment passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) and the reasoning given, no interference of this Court is called for. The Civil Appeal stands dismissed.

Summary

The Supreme Court of India in 2022 (9) TMI 273 - SC Order, dismissed the Civil Appeal after condoning the delay. The Court found no need to interfere with the judgment of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT).