https://www.taxtmi.com/caselaws?id=377208 The Tribunal ruled in favor of the appellant, holding that the compensation awarded by the Civil Court was not to be considered as part of the assessable value for Service Tax under the category of "Renting of Immovable Property." The Tribunal determined that the compensation was distinct from the rent amount and was awarded as damages, not additional rent. As such, the Tribunal rejected the Revenue's interpretation, setting aside the order and providing relief to the appellant. The issue of the compensation's taxability was the decisive factor in the appeal outcome. en-us Thu, 21 Feb 2019 00:00:00 +0530 Wed, 28 Oct 2020 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377208 The Tribunal ruled in favor of the appellant, holding that the compensation awarded by the Civil Court was not to be considered as part of the assessable value for Service Tax under the category of "Renting of Immovable Property." The Tribunal determined that the compensation was distinct from the rent amount and was awarded as damages, not additional rent. As such, the Tribunal rejected the Revenue's interpretation, setting aside the order and providing relief to the appellant. The issue of the compensation's taxability was the decisive factor in the appeal outcome. Case-Laws Service Tax Thu, 21 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377208