{"id":238957,"date":"2020-11-10T14:20:16","date_gmt":"2020-11-10T08:50:16","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=238957"},"modified":"2020-12-04T15:44:47","modified_gmt":"2020-12-04T10:14:47","slug":"cestat-no-service-tax-can-be-levied-in-absence-of-either-consideration-or-a-service-tribunal-allows-appeal","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2020\/11\/10\/cestat-no-service-tax-can-be-levied-in-absence-of-either-consideration-or-a-service-tribunal-allows-appeal\/","title":{"rendered":"CESTAT | No service tax can be levied in absence of either consideration or a service; Tribunal allows appeal"},"content":{"rendered":"

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): <\/strong>The Coram of Dilip Gupta, J. (President) and C.L. Mahar (Technical Member) allowed an appeal against an order passed by the Principal Commissioner of Service Tax, Delhi that confirmed the demand of service tax under \u201crenting of immovable property\u201d service with penalty and interest.<\/p>\n

The Appellant, an owner of a cinema hall called \u2018Golcha Cinema\u2019 and engaged in the business of exhibiting films in this theatre. The Appellant had entered into agreements with films Distributors under which the theatrical exhibition rights for exhibition of the films were transferred to the Appellant, either for a specified number of shows and period or in perpetuity. It is in exercise of such rights obtained from the Distributors that the Appellant exhibited movies in its theatre. The Department, however, believed that the Appellant was providing various elements of interconnected services to the Distributors, such as renting\/ letting\/ leasing of theatre for exhibition of films; manpower to manage the theatre operations, provision of the projector and other related equipment to screen the films; arranging of power supply and providing arrangements to collect the box office collections. According to the Department, the essential character of the bundle of services provided by the Appellant was in the nature of \u201crenting of immovable property\u201d service which would be taxable under Section 65(105) (zzzz) of the Finance Act 1994 and under Section 66E(a) of the Finance Act read with Section 66F(3)(b) of the Finance Act.<\/p>\n

The counsel for the appellant, B.L. Narasimhan submitted that for an activity to fall under \u2018renting of immovable property\u2019 services, the nature of the activity should be that of renting or letting or leasing or licensing or other similar arrangements of immovable property, for use in the course or furtherance of business or commerce. In the instant case, the immovable property i.e. the theatre is used and occupied by the Appellant in its own right to screen the film and at no point of time, the theatre is used by the Distributor and the agreements between the Appellant and the Distributors was on a revenue-sharing basis and hence, no service tax was leviable.<\/p>\n

The Tribunal considered the judgment given by the counsel of the appellant in the case of Moti Talkies v. CST<\/em>, 2020(6) TMI 87- CESTAT wherein it was held that the demand of service tax under \u2018renting of immovable property\u2019 service was not justified for the reason that the Appellant had not provided any service to the Distributor, nor the Distributor had made any payment to the Appellant as a consideration for the alleged service.<\/p>\n

The Tribunal thus observed that the finding of the Principal Commissioner that \u2018renting of immovable property\u2019 service had been rendered by the Appellant to the film distributors was not sustainable and consequently demand of service tax on these income heads was not sustainable. The Tribunal allowed the appeal setting aside the impugned order.[Golcha Properties (P) Ltd. v. CST,\u00a0 2020 SCC OnLine CESTAT 269<\/b><\/a>, decided on 02-11-2020]<\/p>\n

\n

Suchita Shukla, Editorial Assistant has put this story together<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of Dilip Gupta, J. (President) and C.L. Mahar (Technical Member) allowed an <\/p>\n","protected":false},"author":67011,"featured_media":201689,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,11],"tags":[40056,31854,29785,3208],"class_list":["post-238957","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-tribunals_commissions_regulatorybodies","tag-consideration","tag-immovable-property","tag-law","tag-service_tax"],"yoast_head":"\nCESTAT | No service tax can be levied in absence of either consideration or a service; Tribunal allows appeal | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2020\/11\/10\/cestat-no-service-tax-can-be-levied-in-absence-of-either-consideration-or-a-service-tribunal-allows-appeal\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CESTAT | No service tax can be levied in absence of either consideration or a service; Tribunal allows appeal\" \/>\n<meta property=\"og:description\" content=\"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of Dilip Gupta, J. 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The purpose of the agreement and the intention of the parties is for screening of the film in the theatre, which cannot be treated as \u201cRenting of Immovable Property\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"service tax for film screening","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/07\/service-tax-for-film-screening.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/07\/service-tax-for-film-screening.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/07\/service-tax-for-film-screening.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/07\/service-tax-for-film-screening.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":363302,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/10\/10\/transferring-tenancy-rights-not-liable-to-service-tax-cestat\/","url_meta":{"origin":238957,"position":1},"title":"Transferring tenancy and occupancy rights in immovable property not service under S. 65-B(44) of Finance Act; not liable to service tax: CESTAT","author":"Bharti","date":"October 10, 2025","format":false,"excerpt":"\"Consideration out of surrender of tenancy right on account of immovable property cannot be considered as service as per definition under Section 65-B(44) of the Finance Act, 1994 and no service tax is payable.\"","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"transferring tenancy rights not liable to service tax","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/transferring-tenancy-rights-not-liable-to-service-tax.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/transferring-tenancy-rights-not-liable-to-service-tax.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/transferring-tenancy-rights-not-liable-to-service-tax.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/transferring-tenancy-rights-not-liable-to-service-tax.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":355919,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/08\/07\/cestat-service-tax-on-assignment-of-film-copyright-under-copyright-service\/","url_meta":{"origin":238957,"position":2},"title":"Whether service tax can be levied on transfer or assignment of copyright of the film produced under copyright service? CESTAT answers","author":"Bharti","date":"August 7, 2025","format":false,"excerpt":"The Adjudication Authority stated that the appellant\u2019s activity of receiving income from transferring temporarily or permitting the use of the right vested in the film produced by them to their clients fell under the definition of copyright service under Section 65(105)(zzzt) of the Finance Act, 1994.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Service tax on assignment under copyright service","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/08\/Service-tax-on-assignment-under-copyright-service.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/08\/Service-tax-on-assignment-under-copyright-service.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/08\/Service-tax-on-assignment-under-copyright-service.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/08\/Service-tax-on-assignment-under-copyright-service.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":354006,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/07\/21\/cestat-no-service-tax-on-upfront-fee-penalty-on-dmrc-set-aside\/","url_meta":{"origin":238957,"position":3},"title":"\u2018No service tax to be paid on upfront fee\/premium for agreement to lease\u2019; CESTAT sets aside penalty on DMRC","author":"Sanket","date":"July 21, 2025","format":false,"excerpt":"\u201cAt the time of executing the Concession Agreements with developers, DMRC had collected \"upfront fee\" as a price for obtaining the respective Concession Agreements.\u201d","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"service tax on upfront fee","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/07\/service-tax-on-upfront-fee.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/07\/service-tax-on-upfront-fee.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/07\/service-tax-on-upfront-fee.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/07\/service-tax-on-upfront-fee.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":367171,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/11\/19\/service-tax-leviable-on-complimentary-services-cestat\/","url_meta":{"origin":238957,"position":4},"title":"Complimentary services provided by lessee to lessor under hotel lease agreement are liable for Service Tax: CESTAT","author":"Bharti","date":"November 19, 2025","format":false,"excerpt":"Section 67 of the Finance Act, 1994 takes care of the cases where the service provider receives any part of a consideration in non-monetary form or by way of reimbursement and that such item does not figure in the invoices raised, thereby resulting in the real value of taxable service.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"service tax on complimentary services","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/11\/service-tax-on-complimentary-services.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/11\/service-tax-on-complimentary-services.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/11\/service-tax-on-complimentary-services.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/11\/service-tax-on-complimentary-services.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":320854,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/04\/26\/cestat-bookmyshow-not-receiving-consideration-from-card-companies-thus-not-providing-service-to-them-scctimes\/","url_meta":{"origin":238957,"position":5},"title":"BookMyShow is not receiving any consideration by allowing card companies to extend discount offers, thus not providing any service to them: CESTAT","author":"Arushi","date":"April 26, 2024","format":false,"excerpt":"\u201cIt is very simple in the accounting standards that unless invoice is raised consideration is not collected. Therefore, it is very clear from the record that the appellant was not receiving any consideration from card companies.\u201d","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"CESTAT","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=700%2C400&ssl=1 2x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/238957","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67011"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=238957"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/238957\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/201689"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=238957"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=238957"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=238957"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}