Transaction between Licensee and Licensor does not fall under renting of Immovable property: CESTAT sets aside Demand of Service Tax [Read Order]

The tribunal viewed that the transaction between the licencee and the licensor was not one of renting of immovable property but a business transaction
CESTAT - Service Tax - Demand of Service Tax - Immovable property - taxscan

The Chennai bench of  Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) held that the transaction between licensee and licensor does not fall under renting of immovable property and sets aside the Demand of Service Tax. The said transaction was a business transaction between the two since the consideration was not like regular…

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