2018 (2) TMI 1039

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....spondent Per: Raju: This appeal has been filed by the Mr. Yohan Poonawalla against demand of Service Tax on renting of immovable property services and imposition of penalty under Section 78 of the Finance Act, 1994.  2. Learned Counsel for the appellant argued that appellant had purchased certain property. At the time of purchase of property the same was given by the seller to some t....

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.... amount form the tenant (third party). 3. Learned AR relying on the impugned order. 4. We have gone through the rival submissions. We find that the appellant had received certain amount as compensation for allowing the seller time to vacate the premises. The premises at the material time was given by the seller on rent. The said amount received by the appellant is clearly in respect of renti....