2024 (8) TMI 1590

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....R. SOMESH ARORA, MEMBER ( JUDICIAL ) For the Appellant : P D Rachchh, Advocate For the Respondent: Shri Himanshu P Shrimali, Superintendent (AR) SOMESH ARORA The limited point of dispute in this case relates to credit on services availed of by the appellants SEZ unit operating under the SEZ scheme. While paying the Service Tax as per their invoices, the rental was divided by them into rent ....

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....that even two services are treated as separate, there would have been any tax difference between the renting of immovable property and renting of fixture and furniture and treated as such. This court is of the view that for the purposes of Revenue Department, it makes no difference if the same has been treated as one item consolidated as renting of immovable property or has been shown in invoices ....