2018 (5) TMI 832

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..... ntroduction of service tax on supply of tangible goods. Inasmuch as separate agreement has been entered into by the appellant with their customers so on renting out of immovable property and renting out of equipment, it cannot be said that these are part of the immovable property and hence, there is no justification for raising demand of service tax on equipment under the category of renting ou .....

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..... of Immovable property. 3. At the same time, the appellant has entered into a separate agreement for providing generators, air conditioners services in the said premises. The department has demanded the service tax on the these activities. Being aggrieved, the appellant has filed the present appeal. 4. With this background, We have heard Shri A K Batra, Ms Vibha Narain and Shri Ranjan Khanna .....

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..... een entered into by the appellant with their customers so on renting out of immovable property and renting out of equipment, it cannot be said that these are part of the immovable property and hence, we are of the view that there is no justification for raising demand of service tax on equipment under the category of renting out of immovable property as has been done in the impugned order. 7. S .....

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