9911796707
TMI Blog2024 (7) TMI 1074X X X X Extracts X X X X X X X X Extracts X X X X ..... er 'Supply of Tangible Goods'[SOTG] . 2. The appellant is engaged in the business of "management and running of hotels, restaurants", etc. at various places. The entire building was let out by the appellant to M/s. Mahindra Holidays and Resorts India Limited [MHRIL] for use as hotels along with the facilities of swimming pool, bar, restaurant, conference hall, fitness centre being incidental to the said hotel in terms of the lease deed. 3. The present show cause notice dated 15.04.2015 was issued for the period September,2013 to March, 2014 on the ground that they are rendering services of "renting of immovable property" and "supply of tangible goods" and consequently, they were liable to pay service tax of Rs.14,45,614/- along with inter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly conceded that the issues now raised before this Tribunal have already been decided by the earlier Final Order Nos.51215-51216/2019 dated 13.09.2019. Perusing the earlier order of this Tribunal, we find that the issues raised therein were as under:- * Whether for the period August 8/2008 to June, 6/2012, the buildings (at Corbett Ramnagar & Naukuchiyatal) which were renting, covered in the definition of immovable property, and appellants were therefore liable for payment of service tax under the provisions of Finance Act, 1994 (for short "Act"). * Whether w.e.f. 01.07.2012, the appellants are eligible for abatement of 40% in terms of notification no.26/2012. * Whether the appellants are liable for payment of service tax on letting o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... used for the purpose of accommodation including hotels, meaning thereby renting of a building for a hotel, is covered by the exclusionary clause and does not amount to an "immovable property", falling within the ambit of the taxable service in issue." 9. With the introduction of the Negative List w.e.f. 01.07.2012, the scheme of "Service Tax" had been changed and thereby all services except specified in the Negative List of exemption notification have become taxable under Section 66B. Further, under Section 66E, certain services have been constituted as 'declared service' and clause(e) of Section 66E covers 'renting of immovable property' as 'declared service'. The case of the appellant is that since renting of hotels is not covered in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion and effective control of such machinery, equipment and appliances;" 11. With the insertion of the taxable entry of 'supply of tangible goods' w.e.f. 16.05.2008, the Board vide Circular dated 29.02.2008 clarified the scope of the said entry as under:- "4.4.3 Proposal is to levy service tax on such services provided in relation to supply of tangible goods, including machinery, equipment and appliances for use, with no legal right of possession or effective control. Supply of tangible goods for use and leviable to VAT/sales tax as deemed sale of goods, is not covered under the scope of the proposed service. Whether a transaction involves transfer of possession and control is a question of facts and is to be decided based on the terms o ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
