https://www.taxtmi.com/caselaws?id=400681 The Tribunal held that the Appellant's activities did not constitute "renting of immovable property" services as contended by the Department. The agreements with film distributors were for obtaining theatrical rights, not renting the theatre. Additionally, income from "weighing machine receipts" and "miscellaneous income" fell below the service tax threshold and were not taxable. The Tribunal set aside the service tax demand, allowing the appeal. en-us Thu, 01 Oct 2020 00:00:00 +0530 Wed, 17 Feb 2021 15:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400681 The Tribunal held that the Appellant's activities did not constitute "renting of immovable property" services as contended by the Department. The agreements with film distributors were for obtaining theatrical rights, not renting the theatre. Additionally, income from "weighing machine receipts" and "miscellaneous income" fell below the service tax threshold and were not taxable. The Tribunal set aside the service tax demand, allowing the appeal. Case-Laws Service Tax Thu, 01 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400681