2019 (3) TMI 1229

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....pellant were given on rent to Central Bank of India and as the same was falling within the limitation of Small Scale Exemption Notification, no Service Tax was being paid by them. 2. On 02/01/2008, the said tenants were given a notice by the appellant to vacate the premises within a period of one month. The Central Bank of India did not vacate the premises and kept on giving rent to the assessee at the agreed upon price. Thereafter, the appellant filed a Civil Suit against the said tenant and the Additional District Judge, Civil Court, Mujaffarnagar vide its order dated 28/08/2009, ordered the tenant - to vacate the premises as also to pay the pending rent amount of Rs. 8,267/-. Apart from the said order, the tenant was also ordered to p....

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....o be decided in the present appeal is, as to whether the compensation awarded by the Additional District Judge, Civil Court, Mujaffarnagar, can be considered as assessable value of renting of the property in question, so as to make the same liable to Service Tax under the category of "Renting of Immovable Property." The appellant has strongly contested that in terms of the definition of "Renting of Immovable Property", only the consideration received for the use of the property can be considered to be as "Rent". The awards, awarded as a result of disputed litigations, can by no stretch of imagination, be considered as "Rent". 5. We have examined the order of Additional District Judge, Civil Court, Mujaffarnaga, wherein it stands observed....