https://www.taxtmi.com/highlights?id=55506 Collection of amount in the Coin Box - demand under the income heads of 'weighing machine receipts’ and 'miscellaneous income' - By inserting a coin in the coin box an individual would know the weight. This income cannot be classified as 'renting of immovable property’ service - The income received under the head 'miscellaneous receipts' is in connection with the screening of movies for the annual film festival held by Hindustan Times. The said income cannot also be said to be towards provision of any 'renting of immovable property' service. It is, therefore, not leviable to service tax. - AT en-us Fri, 13 Nov 2020 20:23:08 +0530 Fri, 13 Nov 2020 20:23:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=55506 Collection of amount in the Coin Box - demand under the income heads of 'weighing machine receipts’ and 'miscellaneous income' - By inserting a coin in the coin box an individual would know the weight. This income cannot be classified as 'renting of immovable property’ service - The income received under the head 'miscellaneous receipts' is in connection with the screening of movies for the annual film festival held by Hindustan Times. The said income cannot also be said to be towards provision of any 'renting of immovable property' service. It is, therefore, not leviable to service tax. - AT Highlights Service Tax Fri, 13 Nov 2020 20:23:08 +0530 https://www.taxtmi.com/highlights?id=55506