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CESTAT determined that premium/salami payments for property possession constitute taxable consideration under 'renting of immovable property' service. The Tribunal held that premium represents payment for transfer of property enjoyment rights and falls within service tax scope under Finance Act provisions. For periods before 01.07.2012, such payments are taxable under Section 65(105)(zzzz), and post 01.07.2012 under Section 66B. The Tribunal rejected appellant's contention that premium payments qualify for exclusion under Section 65B(44), noting that declared services cannot simultaneously be excluded from taxation. Matter remanded to Division Benches for merit-based adjudication.
CESTAT determined that premium/salami payments for property possession constitute taxable consideration under 'renting of immovable property' service. The Tribunal held that premium represents payment for transfer of property enjoyment rights and falls within service tax scope under Finance Act provisions. For periods before 01.07.2012, such payments are taxable under Section 65(105)(zzzz), and post 01.07.2012 under Section 66B. The Tribunal rejected appellant's contention that premium payments qualify for exclusion under Section 65B(44), noting that declared services cannot simultaneously be excluded from taxation. Matter remanded to Division Benches for merit-based adjudication.
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