https://www.taxtmi.com/caselaws?id=779469 CESTAT AHMEDABAD - AT held that the Joint Commissioner, CGST Commissionerate, Daman had territorial competence to issue the SCN against the appellant's registered office expenses, but that the transfer of tenancy and occupancy rights in respect of the immovable property in Mumbai did not fall within the Finance Act's definition of "service." Consequently the consideration received for relinquishment/assignment of tenancy rights was not liable to service tax, the impugned demand was set aside and the appellant's appeal allowed; the tribunal did not decide the extended limitation issue. en-us Tue, 30 Sep 2025 00:00:00 +0530 Tue, 07 Oct 2025 08:30:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779469 CESTAT AHMEDABAD - AT held that the Joint Commissioner, CGST Commissionerate, Daman had territorial competence to issue the SCN against the appellant's registered office expenses, but that the transfer of tenancy and occupancy rights in respect of the immovable property in Mumbai did not fall within the Finance Act's definition of "service." Consequently the consideration received for relinquishment/assignment of tenancy rights was not liable to service tax, the impugned demand was set aside and the appellant's appeal allowed; the tribunal did not decide the extended limitation issue. Case-Laws Service Tax Tue, 30 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779469