https://www.taxtmi.com/caselaws?id=234818 A lease of factory premises for business use fell within the taxable category of renting of immovable property, so the lessor was held prima facie liable to service tax on the lease rent. By contrast, maintenance and repair expenditure incurred independently by the lessees could not be fastened on the lessor in the absence of evidence that the lessor was the service provider, so no prima facie liability arose on that component. Interim protection was granted by keeping the balance demand in abeyance and waiving pre-deposit during the appeal. en-us Mon, 18 Feb 2013 00:00:00 +0530 Wed, 08 Jan 2014 09:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234818 A lease of factory premises for business use fell within the taxable category of renting of immovable property, so the lessor was held prima facie liable to service tax on the lease rent. By contrast, maintenance and repair expenditure incurred independently by the lessees could not be fastened on the lessor in the absence of evidence that the lessor was the service provider, so no prima facie liability arose on that component. Interim protection was granted by keeping the balance demand in abeyance and waiving pre-deposit during the appeal. Case-Laws Service Tax Mon, 18 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234818