2018 (7) TMI 1674

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....providing Renting of Immovable Property Services. On intelligence and investigation, it was noticed that the appellants are not discharging service tax on the fit outs leased to the tenants. The Department was of the view that the appellants are liable to pay service tax on the rent received on leasing the fit outs in the premises. Show Cause Notice was issued proposing to demand the service tax along with interest on the rent received for leasing fit outs and for imposing penalties. After due process of law, the Original Authority confirmed the demand, interest and imposed penalties. Aggrieved, the appellants are now before the Tribunal. 2.1 On behalf of the appellant, the Ld. Counsel Shri. V. S. Manoj submitted that the appellant had e....

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....ssioner of Service Tax - 2018 SCC Online CESTAT 128 in Appeal No. ST/249/2012. 3.1 The Ld. AR Shri. A. Cletus appeared and argued on behalf of the Department. He supported the findings in the impugned order. 3..2 In addition, he submitted that the Hon'ble High Court of Delhi, in the case of Homes Solutions Retails (India) Ltd. Vs. Union of India - 2011 (24) S.T.R. 129 (Del.) has held that services provided along with renting of immovable property is taxable under the said category. Since fit outs are nothing but part of renting of premises, they should also fall under the category of renting of immovable property. Further, as per the lease deed for renting fit outs, the effective control over the fit outs which are leased is on the le....