Service tax not leviable on receipt of Licensing Fee from mobile towers: CESTAT Kolkata

Patna Municipal Corporation Vs Commissioner of Central Excise and Service Tax (CESTAT Kolkata) CESTAT Kolkata held that payment received towards Licensing Fee from mobile towers cannot be considered as ‘rent’ to fall within the definition of ‘renting of immovable property’. Accordingly, service tax demand to that extent set aside. Facts- The present appeal has been filed by M/s. Patna Municipal Corporation against the Order-in-Original dated 06.06.2014 wherein the demand of Service Tax of Rs.1,50,37,382/- (inclusive of cesses) has been confirmed against them, along with...