TaxTMI 
TaxTMI 
2025 (7) TMI 2
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....their brewery licence along with renting of their land, building, plant, machinery and premises, which are classifiable under the category of " renting of immovable property" under Section 66E (a) of the Finance Act, 1994 however, the appellant failed to discharge the service tax liability. On adjudication, the demand was confirmed vide order-in-original dated 27.02.2019 and the appeal filed by the appellant has been rejected by the impugned order [Order-in-Appeal No. BHO-EXCUS-001-APP-126-19-20 dated 18.09.2019] . 2. Both sides have submitted that the issue is squarely covered in the case of the appellant themselves for the earlier period from 2008 - 2009 to 2015-16 vide Final Order No.59436/2024 dated 12.11.2024. The Principal Bench cons....
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....without any hindrance, obstruction or limitation from the appellant; (vi) The appellant agreed to indemnify, defend and hold Skol/Sab Miller harmless from and against any and all actions, causes of actions, claims, demands, costs, liabilities, expenses and damages arising out of or in connection with any claim that would constitute a breach of any of warranties and/or obligations, relating to the period prior to the commencement of the License Agreement dated 30th January, 2008; and (vii) The promoters shall not do or cause to be done any act that will result in breach of the License Agreement. 39. It is, therefore, clear from the aforesaid terms of the License Agreement that it is not merely the use of the License that has been trans....
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....laced much emphasis on the Lease Deed executed between the appellant and Skol for renting of land, building, plant and machinery and in particular to clause 3 which provides that the appellant shall procure a valid endorsement/sub-license of the brewery license in favour of Skol. According to the Commissioner, the License Agreement that was subsequently executed was only to complete or validate the Lease Deed and, therefore, renting of the factory along with the brewery license is an integral part of the "renting of immovable property" services. The two documents, namely, the Lease Deed and the License Agreement have to be separately examined and merely because there is a recital in the Lease Deed that the appellant shall procure a valid en....