2019 (6) TMI 1069

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..... y, it is admittedly a vacant land on which Hutch Company has installed a transmission tower for mobile telephone on their own, therefore, the installation of transmission tower cannot be attributed to the appellant. The appellant s activity is confined to providing the vacant land to M/s Hutch Company, therefore, it is clear that the appellant has rented out only vacant land. With this amendmen .....

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..... given on rent to the lessee on which the Hutch Company has erected and installed transmission tower for mobile telephone, is liable to service tax under the head of renting of immovable property or otherwise. 2. Sh. P.V. Sheth, Ld. Counsel appearing on behalf of the appellant submits that the appellant have given vacant land to Hutch Company. As per the definition of immovable .....

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..... venue reiterates the findings of the impugned order. 4. We have considered the submissions made by both the sides and perused the records. We find that while renting of immovable property by the appellant to M/s Hutch Company, it is admittedly a vacant land on which Hutch Company has installed a transmission tower for mobile telephone on their own, therefore, the installation of tr .....

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