https://www.taxtmi.com/caselaws?id=437273 The Appellate Tribunal CESTAT New Delhi ruled in favor of the appellant in a case concerning the demand of service tax under renting of immovable property service and penalties imposed under the Finance Act 1994. The Tribunal found that the appellant, a cinema hall owner, did not provide any service to film distributors based on established precedents, leading to the setting aside of both the demand for service tax and penalties. The decision aligned with previous rulings, including the case of Moti Talkies, where it was determined that no service was rendered by the appellant to distributors. en-us Wed, 22 Mar 2023 00:00:00 +0530 Tue, 02 May 2023 09:22:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437273 The Appellate Tribunal CESTAT New Delhi ruled in favor of the appellant in a case concerning the demand of service tax under renting of immovable property service and penalties imposed under the Finance Act 1994. The Tribunal found that the appellant, a cinema hall owner, did not provide any service to film distributors based on established precedents, leading to the setting aside of both the demand for service tax and penalties. The decision aligned with previous rulings, including the case of Moti Talkies, where it was determined that no service was rendered by the appellant to distributors. Case-Laws Service Tax Wed, 22 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437273