https://www.taxtmi.com/caselaws?id=779935 CESTAT New Delhi - AT held the agreements for license to set up and operate Food Plazas at railway stations did not constitute "renting of immovable property" but were commercial contracts for operation of catering facilities. Applying substance-over-form, the tribunal found the arrangements were ancillary public-utility activities on revenue-sharing/business terms, lacking the requisite taxable "service" and technical consideration under the renting provision. The service-tax demand (and limitation plea) was unsustainable; the impugned order was set aside and the appeals allowed. en-us Mon, 22 Sep 2025 00:00:00 +0530 Tue, 14 Oct 2025 12:59:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779935 CESTAT New Delhi - AT held the agreements for license to set up and operate Food Plazas at railway stations did not constitute "renting of immovable property" but were commercial contracts for operation of catering facilities. Applying substance-over-form, the tribunal found the arrangements were ancillary public-utility activities on revenue-sharing/business terms, lacking the requisite taxable "service" and technical consideration under the renting provision. The service-tax demand (and limitation plea) was unsustainable; the impugned order was set aside and the appeals allowed. Case-Laws Service Tax Mon, 22 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779935