https://www.taxtmi.com/caselaws?id=179835 The Appellate Tribunal CESTAT MUMBAI ruled in favor of the appellants in five appeals concerning service tax demands under Business Auxiliary Service. The appellants, property owners who entered into Franchise Agreements with a company to run cafes on their properties, successfully argued that they were essentially renting out immovable property and not providing business auxiliary services. The Tribunal found that the activities fell under renting of immovable property, not Business Auxiliary Service, and accepted the appellants' contentions. Refund claims in two appeals were set aside for further examination on aspects like unjust enrichment and limitation before granting refunds. en-us Wed, 09 Oct 2013 00:00:00 +0530 Thu, 10 Mar 2016 14:17:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179835 The Appellate Tribunal CESTAT MUMBAI ruled in favor of the appellants in five appeals concerning service tax demands under Business Auxiliary Service. The appellants, property owners who entered into Franchise Agreements with a company to run cafes on their properties, successfully argued that they were essentially renting out immovable property and not providing business auxiliary services. The Tribunal found that the activities fell under renting of immovable property, not Business Auxiliary Service, and accepted the appellants' contentions. Refund claims in two appeals were set aside for further examination on aspects like unjust enrichment and limitation before granting refunds. Case-Laws Service Tax Wed, 09 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179835