https://www.taxtmi.com/caselaws?id=252722 Leasing the entire sugar factory together with plant and machinery was treated as renting of immovable property, because the arrangement involved letting out the whole factory premises rather than merely providing isolated infrastructure support. The classification as Business Support Service was rejected on those facts, and the lower appellate authority's view was upheld, so the demand did not survive. en-us Wed, 28 May 2014 00:00:00 +0530 Mon, 06 Jul 2015 15:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252722 Leasing the entire sugar factory together with plant and machinery was treated as renting of immovable property, because the arrangement involved letting out the whole factory premises rather than merely providing isolated infrastructure support. The classification as Business Support Service was rejected on those facts, and the lower appellate authority's view was upheld, so the demand did not survive. Case-Laws Service Tax Wed, 28 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252722