https://www.taxtmi.com/caselaws?id=291155 Space, stall facilities and allied support provided to licensed bookies were treated as infrastructural support falling within Business Support Service because they enabled betting operations within the club premises; the Tribunal held the resulting stall fee and commission collections were taxable and sustained the demand. Amounts collected from caterers were treated as consideration for permitting use of premises for catering activity, not a composite support service, so they fell within Renting of Immovable Property Service; the Tribunal also noted that the post-negative list regime supported taxability where service and consideration were present. The demands were therefore upheld in full. en-us Fri, 09 Aug 2019 00:00:00 +0530 Fri, 30 Oct 2020 10:07:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291155 Space, stall facilities and allied support provided to licensed bookies were treated as infrastructural support falling within Business Support Service because they enabled betting operations within the club premises; the Tribunal held the resulting stall fee and commission collections were taxable and sustained the demand. Amounts collected from caterers were treated as consideration for permitting use of premises for catering activity, not a composite support service, so they fell within Renting of Immovable Property Service; the Tribunal also noted that the post-negative list regime supported taxability where service and consideration were present. The demands were therefore upheld in full. Case-Laws Service Tax Fri, 09 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291155