https://www.taxtmi.com/caselaws?id=800447 Service-tax treatment of lease termination payments depends on their character and receipt. A compensatory sum stipulated for premature vacation, not received under a compromise and not representing rent for continued occupation, is excluded from taxable renting consideration. Lease-rent liability for a period after vacation requires exclusion of unsupported rent, availability of the small-service-provider exemption, and adjustment for tax previously paid. Where competing lease agreements state different rents, a rent figure corroborated by the tenant's confirmation supports tax computation, while a later lower-rent agreement may be less credible. The discussion distinguishes unreceived breach compensation from taxable actual lease rent. en-us Mon, 05 Oct 2026 00:00:00 +0530 Wed, 07 Oct 2026 08:26:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800447 Service-tax treatment of lease termination payments depends on their character and receipt. A compensatory sum stipulated for premature vacation, not received under a compromise and not representing rent for continued occupation, is excluded from taxable renting consideration. Lease-rent liability for a period after vacation requires exclusion of unsupported rent, availability of the small-service-provider exemption, and adjustment for tax previously paid. Where competing lease agreements state different rents, a rent figure corroborated by the tenant's confirmation supports tax computation, while a later lower-rent agreement may be less credible. The discussion distinguishes unreceived breach compensation from taxable actual lease rent. Case-Laws Service Tax Mon, 05 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800447