2018 (4) TMI 840

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..... PER: S.K. MOHANTY Heard Both Sides. 2. Levy of service tax on renting of immovable property is the subject matter of present dispute. Both sides agree that the issue involved in this appeal is squarely covered by the decision of this Tribunal in the case of the appellant itself, reported in 2018-TIOL-90-CESTAT-Del. The relevant paragraph in the said order is extracted herein below: - "5. ....

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....be identified out of common total income, Warehousing Corporation undertakes certain activities over and above the storage fee (which is shareable). Considering the overall scope of the terms of the agreement, we find that the same is more in the nature of the Joint Venture Agreement than a simple rent agreement for usage of immovable property. In this connection, we also refer to the decision of ....