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Service Tax - Highlights / Catch Notes

Home Highlights November 2020 Year 2020 This

Renting of immovable property service - Appellant is providing ...


Court Rules Theater Rental Not "Renting of Immovable Property" Service; Principal Commissioner's Finding Overturned.

November 5, 2020

Case Laws     Service Tax     AT

Renting of immovable property service - Appellant is providing service to the film Distributors by way of renting its theatre for screening the films - It is not possible to sustain the finding recorded by the Principal Commissioner that ‘renting of immovable property’ service had been rendered by the Appellant to the film distributors. - AT

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