https://www.taxtmi.com/highlights?id=75373 Taxability of Lease Rent and Capital Replacement Fund - The appellant argued that lease rent was to be transferred to NOIDA authority and not for providing any services - The Tribunal found no basis for classifying these amounts under 'Renting of Immovable Property Service' or 'Business Auxiliary Services' as done by the lower authorities, especially when the appellant had already paid service tax on these amounts under 'Construction of Residential Complex Service' category. en-us Mon, 04 Mar 2024 10:05:40 +0530 Mon, 04 Mar 2024 10:05:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=75373 Taxability of Lease Rent and Capital Replacement Fund - The appellant argued that lease rent was to be transferred to NOIDA authority and not for providing any services - The Tribunal found no basis for classifying these amounts under 'Renting of Immovable Property Service' or 'Business Auxiliary Services' as done by the lower authorities, especially when the appellant had already paid service tax on these amounts under 'Construction of Residential Complex Service' category. Highlights Service Tax Mon, 04 Mar 2024 10:05:40 +0530 https://www.taxtmi.com/highlights?id=75373