https://www.taxtmi.com/caselaws?id=769684 CESTAT Mumbai held that lease rentals received for gas/oxygen plants do not attract service tax under "Renting of immovable property" service. The tribunal ruled that plants erected by fastening to foundations with nuts/bolts and concrete support, which can be dismantled without substantial damage, are not permanently fixed to earth and therefore not immovable property. Following SC precedent in Solid & Correct Engineering, the tribunal applied the test from General Clauses Act, 1897 to determine immovability. The statutory definition of "immovable property" under Section 65(105)(zzzz) is limited to buildings, land, and related facilities, excluding plant and machinery. Appeals were allowed, setting aside impugned orders. en-us Thu, 24 Apr 2025 00:00:00 +0530 Mon, 28 Apr 2025 11:07:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769684 CESTAT Mumbai held that lease rentals received for gas/oxygen plants do not attract service tax under "Renting of immovable property" service. The tribunal ruled that plants erected by fastening to foundations with nuts/bolts and concrete support, which can be dismantled without substantial damage, are not permanently fixed to earth and therefore not immovable property. Following SC precedent in Solid & Correct Engineering, the tribunal applied the test from General Clauses Act, 1897 to determine immovability. The statutory definition of "immovable property" under Section 65(105)(zzzz) is limited to buildings, land, and related facilities, excluding plant and machinery. Appeals were allowed, setting aside impugned orders. Case-Laws Service Tax Thu, 24 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769684