https://www.taxtmi.com/caselaws?id=362176 The Tribunal ruled in favor of the appellant, setting aside the demand for service tax on renting of immoveable property. The appellant, with total rent received annually below Rs. 4 lakhs, was granted exemption under Notification No. 6/2005-ST. The Revenue's argument that the appellant, as a deemed service provider for GTA service, was not entitled to the exemption was rejected. The Tribunal clarified that only the value of renting of immoveable property should be considered for the exemption limit, ultimately allowing the appeal and overturning the impugned order. en-us Fri, 18 May 2018 00:00:00 +0530 Thu, 21 Jun 2018 06:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362176 The Tribunal ruled in favor of the appellant, setting aside the demand for service tax on renting of immoveable property. The appellant, with total rent received annually below Rs. 4 lakhs, was granted exemption under Notification No. 6/2005-ST. The Revenue's argument that the appellant, as a deemed service provider for GTA service, was not entitled to the exemption was rejected. The Tribunal clarified that only the value of renting of immoveable property should be considered for the exemption limit, ultimately allowing the appeal and overturning the impugned order. Case-Laws Service Tax Fri, 18 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362176