2018 (6) TMI 1003

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....r respondent Per : Ramesh Nair The issue involved in the present case is whether the appellant is liable to pay the service tax on renting of immoveable property. 2. Shri P.V. Sadavarte, Ld. Counsel appearing on behalf of the appellant submits that the appellant are engaged in providing the services in respect of GTA service on reverse charge mechanism and renting of part of the premises of t....

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....ification No. 06/2005-ST. 4. We have carefully considered the submissions made by both the sides. We find that as per the orders of the lower authority the demand was confirmed/upheld on the renting of immoveable property service for the period 2007-08 to 2011-12. We observed that the gross value received towards renting of immoveable property service are as under: Period Income Received 2007-....

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.... goods transport agency under section 67 for which the person liable for paying service tax is as specified under subsection (2) of section 68 of the said Finance Act read with Service Tax Rules, 1994, shall not be taken into account. Explanation.- For the purposes of this notification,- (A) "brand name" or "trade name" means a brand name or a trade name, whether registered or not, that is to say,....