https://www.taxtmi.com/caselaws?id=349248 Licence fee recovered for leasing potable liquor licences could not be taxed as renting of immovable property service because the licence under the Maharashtra Distillation of Spirit and Manufacture of Potable Liquor Rules, 1966 was granted in respect of a manufactory, could be transferred in specified circumstances, and could be issued before the manufactory came into existence. The agreement showed that the commercial arrangement concerned the right to carry on manufacturing activity, not a lease of factory premises as immovable property. On that basis, the consideration fell outside the charging provision invoked by Revenue, and the service tax levy was unsustainable. en-us Thu, 28 Sep 2017 00:00:00 +0530 Thu, 26 Apr 2018 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349248 Licence fee recovered for leasing potable liquor licences could not be taxed as renting of immovable property service because the licence under the Maharashtra Distillation of Spirit and Manufacture of Potable Liquor Rules, 1966 was granted in respect of a manufactory, could be transferred in specified circumstances, and could be issued before the manufactory came into existence. The agreement showed that the commercial arrangement concerned the right to carry on manufacturing activity, not a lease of factory premises as immovable property. On that basis, the consideration fell outside the charging provision invoked by Revenue, and the service tax levy was unsustainable. Case-Laws Service Tax Thu, 28 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349248