https://www.taxtmi.com/caselaws?id=377161 The Tribunal ruled in favor of the appellant, PMCL, regarding service tax liability under renting of immovable property, finding the revenue-sharing agreements did not constitute renting of immovable property for service tax purposes. The demands raised were set aside. On the issue of reversal of CENVAT credit on common input services, the Tribunal remanded the matter back to the Adjudicating Authority for a thorough review, emphasizing the need for a holistic assessment and compliance with natural justice principles. The appeal was partially disposed of in favor of the appellant, with further review required on the CENVAT credit issue. en-us Mon, 18 Mar 2019 00:00:00 +0530 Mon, 25 Mar 2019 06:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377161 The Tribunal ruled in favor of the appellant, PMCL, regarding service tax liability under renting of immovable property, finding the revenue-sharing agreements did not constitute renting of immovable property for service tax purposes. The demands raised were set aside. On the issue of reversal of CENVAT credit on common input services, the Tribunal remanded the matter back to the Adjudicating Authority for a thorough review, emphasizing the need for a holistic assessment and compliance with natural justice principles. The appeal was partially disposed of in favor of the appellant, with further review required on the CENVAT credit issue. Case-Laws Service Tax Mon, 18 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377161