2019 (6) TMI 1069

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....nt : Mr. P.V. Sheth (Advocate) For The Respondent : Mr. T. K. Sikdar (AR) Order Per: Ramesh Nair The issue involved in the present case is that whether the vacant land given on rent to the lessee on which the Hutch Company has erected and installed transmission tower for mobile telephone, is liable to service tax under the head of renting of immovable property or otherwise. 2. Sh. P....

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....property service, therefore, the demand is not sustainable. 3. Sh. T.K. Sikdar, Ld. Assistant Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. We have considered the submissions made by both the sides and perused the records. We find that while renting of immovable property by the appellant to M/s Hutch Company, it is admittedly a vacant ....