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2018 (5) TMI 552
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.... Stuti Saggi, Advocate For The Department : Shri Mohd. Altaf, Asstt. Commissioner (D.R.) ORDER Per Ms. Archana Wadhwa : After hearing both the sides duly represented by Ms. Stuti Saggi, ld. Advocate for the appellant and Sh. Mohd. Altaf, ld. DR for the Revenue, we find that the appellant entered into an agreement with M/s Shree Radha Krishna Alloys Pvt. Limited for rendering of land to....
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....gory of business support services inasmuch as they have simplicitor rented the land and plant and machinery. Renting of plant would fall under the category of 'renting of immovable property', which came into existence w.e.f. 01.06.2007 and they have already paid the service tax under the said category from the date of introduction of the said service in the statute book and the Revenue has accepte....
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....ishna Alloys Pvt. Limited was for renting of land and for supply of the plant and equipment and M/s Shree Radha Krishna Alloys Pvt. Limited started their business activities after entering into the said contract with the appellant. As such, the facts lead to the conclusion that the services undertaken by the appellant would fall under the category of renting of immovable property and supply of tan....