https://www.taxtmi.com/caselaws?id=752074 CESTAT Chennai partially allowed the appeal regarding service tax demands on multiple services. For Renting of Immovable Property services, the demand was set aside as the lease deed showed premises were exclusively for guest rooms and accommodation, not taxable renting services. For Business Auxiliary Services, the demand was dismissed as the transaction involved share sale to a joint venture partner, not provision of services, following tribunal's earlier precedent. Regarding Management, Maintenance and Repair services, the demand and interest were upheld but penalty was set aside since appellant paid service tax with interest before the adjudication order. en-us Wed, 17 Apr 2024 00:00:00 +0530 Fri, 03 May 2024 07:10:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752074 CESTAT Chennai partially allowed the appeal regarding service tax demands on multiple services. For Renting of Immovable Property services, the demand was set aside as the lease deed showed premises were exclusively for guest rooms and accommodation, not taxable renting services. For Business Auxiliary Services, the demand was dismissed as the transaction involved share sale to a joint venture partner, not provision of services, following tribunal's earlier precedent. Regarding Management, Maintenance and Repair services, the demand and interest were upheld but penalty was set aside since appellant paid service tax with interest before the adjudication order. Case-Laws Service Tax Wed, 17 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752074