https://www.taxtmi.com/caselaws?id=207175 The Court dismissed the Department's appeals and upheld the Tribunal's decisions in a case involving service tax demands on royalty charges from M/s. Air India Ltd., charges for space from M/s. Thomas Cook and M/s. Atlas Jewellery, and collections for garbage disposal. The Court ruled that service tax was not applicable on royalty charges as no additional service was provided, and on charges for space as they were for occupying space only. Additionally, the Court found that the garbage disposal collections were for materials sold, not services rendered, leading to the dismissal of the service tax demands. en-us Thu, 11 Nov 2010 00:00:00 +0530 Mon, 05 May 2014 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207175 The Court dismissed the Department's appeals and upheld the Tribunal's decisions in a case involving service tax demands on royalty charges from M/s. Air India Ltd., charges for space from M/s. Thomas Cook and M/s. Atlas Jewellery, and collections for garbage disposal. The Court ruled that service tax was not applicable on royalty charges as no additional service was provided, and on charges for space as they were for occupying space only. Additionally, the Court found that the garbage disposal collections were for materials sold, not services rendered, leading to the dismissal of the service tax demands. Case-Laws Service Tax Thu, 11 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207175