TaxTMI 
TaxTMI 
2018 (2) TMI 842
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....al block to various parties and entered into different agreements in this regard. For each of the sub-licensee for lease, the appellants had license agreement, which is for providing office or commercial space on lease on rent; maintenance agreement for operating air-conditioning plant, generators, motor water pumps and electric installations, etc. in the licensed premises. In pursuance of this agreement, they also operate lifts and fire fighting equipments, etc. The third agreement is for user charges. The appellant erected generator and air-conditioning plants with various equipments. Sub-licensee were granted premises for partial use of the system including plant and machinery, for which user charges has been specified in the agreement, ....
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....furcating the same. 3. Regarding tax liability on IPR service, it is submitted that the said brand name was patented by the appellant and they have executed a MOU on 27.03.2000 with another legal entity, M/s. RHW Hotel, through which they have been granted RPI right for usage of the said brand name. The service tax liability on IPR service was introduced w.e.f. 10.09.2004, whereas the permission to use the brand name as per the MOU was much prior to the introduction of such tax levy. When such transfer of IPR rights happened before the tax liability was introduced, there can be no service tax on the consideration received thereafter. It is not a continuous supply of service in IPR. The ld.Counsel relied on the various judicial decisions in....
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....t cannot be said that the rental consideration received by the appellant alone can be taxed under renting of immovable property service. The other charges collected for common facilities are essentially forming part of the leasing service, without which the said leased agreements, of leasing out and usage of leased out property is not possible. Accordingly, we find that the whole consideration is with reference to leasing out of commercial property and is rightly to be taxed as renting of immovable property w.e.f. 1.6.2007. The appellant pleaded that they have paid service tax on such liability. We hold that a portion of the consideration for such renting cannot be taxed prior to 1.6.2007 under a heading of maintenance or repair service. 7....