One-time premium paid to lessor for transfer of interest in immovable property isn't liable to ST

Service Tax : All leases of immovable property would be covered for service tax whether lease is short-term or long-term or lease perpetuity; however, "premium" or "salami" paid by lessee to lessor for transfer of interest in property from lessor to lessee is not liable to service tax, as same is not for continued enjoyment of property leased