Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Supreme Court dismisses Civil Appeal, upholds CESTAT decision on delay</h1> <h3>COMMISSIONER OF SERVICE TAX 1 CHENNAI Versus GRAND ROYALE ENTERPRISES LTD.</h3> The SC Order in 2022 (9) TMI 273 dismissed the Civil Appeal after condoning the delay, upholding the decision of CESTAT. - COMMISSIONER OF SERVICE TAX 1 ... Renting of Immovable Property Services or not - assignment of entire business of the hotel to IHCL - scope of definition - immovable property buildings used for the purpose of accommodation including hotels, whether comes within the scope of Renting of immovable property or not? - Nature of receipt of License fee. HELD THAT:- Having gone through the impugned judgment passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) and the reasoning given, no interference of this Court is called for. The Civil Appeal stands dismissed. The Supreme Court of India in 2022 (9) TMI 273 - SC Order, dismissed the Civil Appeal after condoning the delay. The Court found no need to interfere with the judgment of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT).