Collection of amount in the Coin Box - demand under the income ...

Coin Weighing Machines and Film Festival Receipts Exempt from Service Tax as 'Renting of Immovable Property' Services.

November 13, 2020

Case Laws     Service Tax     AT

Collection of amount in the Coin Box - demand under the income heads of 'weighing machine receipts’ and 'miscellaneous income' - By inserting a coin in the coin box an individual would know the weight. This income cannot be classified as 'renting of immovable property’ service - The income received under the head 'miscellaneous receipts' is in connection with the screening of movies for the annual film festival held by Hindustan Times. The said income cannot also be said to be towards provision of any 'renting of immovable property' service. It is, therefore, not leviable to service tax. - AT

View Source