https://www.taxtmi.com/highlights?id=93375 The Appellant's appeals are allowed and the impugned order is set aside. CESTAT holds that the licence agreements between the State-owned entity's catering arm and third-party licensees constituted contracts to set up and operate food plazas-commercial operational arrangements governed by substance-over-form-rather than "renting of immovable property" services under the applicable levy provisions. The Tribunal finds the transactions to be revenue-sharing business arrangements for provision of public utility catering, not taxable service supplies; the amounts charged do not constitute the requisite quid pro quo for a taxable service. Consequently, the service tax demand (and related limitation plea) is unsustainable and is annulled. en-us Thu, 16 Oct 2025 08:30:14 +0530 Thu, 16 Oct 2025 08:30:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=93375 The Appellant's appeals are allowed and the impugned order is set aside. CESTAT holds that the licence agreements between the State-owned entity's catering arm and third-party licensees constituted contracts to set up and operate food plazas-commercial operational arrangements governed by substance-over-form-rather than "renting of immovable property" services under the applicable levy provisions. The Tribunal finds the transactions to be revenue-sharing business arrangements for provision of public utility catering, not taxable service supplies; the amounts charged do not constitute the requisite quid pro quo for a taxable service. Consequently, the service tax demand (and related limitation plea) is unsustainable and is annulled. Highlights Service Tax Thu, 16 Oct 2025 08:30:14 +0530 https://www.taxtmi.com/highlights?id=93375