TaxTMI 
TaxTMI 
TaxTMI 
2023 (11) TMI 825
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....gaged in providing renting of immovable property service and is registered with the Service Tax Commissionerate. During the course of audit of accounts of the appellant by The Internal Audit Group, it was noticed that the appellant had sub-let / rented out premises to tenants and collected rent from tenants as per the agreed terms. It was noticed that the appellant, besides executing an agreement for renting the premises, had executed a separate agreement for renting out "Fit Outs". Though the appellant discharged Service Tax for rent received as per the agreement for renting of the premises, they did not discharge Service Tax for the rent received as per the agreement for renting of the Fit Outs. 2. Show Cause Notices were issued to the a....
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.... was considered by the Tribunal in the case of M/s. Ascendas IT Park (Chennai) Ltd. v. Commissioner of Service Tax, Chennai [2018 SCC Online CESTAT 128] (Service Tax Appeal No. 249 of 2012 - CESTAT, Chennai) and in the appellant's own case [Final Order Nos. 42117 to 42119 of 2018 dated 25.07.2018 in Service Tax Appeal Nos. 433 to 435 of 2012 - CESTAT, Chennai] 4.4 The Ld. Counsel prayed that the appeals may be allowed. 5. The Ld. Authorized Representative Shri N. Satyanarayanan appeared and argued for the Department. He supported the findings in the impugned orders. 6. Heard both sides. 7. The issue involved in these appeals is as to whether the appellant is liable to pay Service Tax on the rent received for renting out the 'Fit Outs' o....
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....ITES companies. Apart from rent, they also collected maintenance charges on monthly basis from the tenants for providing facilities and maintenance of the buildings. The maintenance charges collected included reimbursable expenses of electricity and water charges. Apart from this, appellant had leased fitouts like tables, chairs etc. to the tenant for which charges were collected as fitout charges. Department took the view that appellant had wrongly availed credit on input services and also that they had not discharged service tax on amounts collected towards electricity, water charges and consideration received for leasing out the fitouts. 5.4 With respect to inclusion of value of fitout charges, she referred to para-11 of the impugned o....
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....supra), the very same issue was considered and the Tribunal has observed as under: - "Brief facts are that the appellants are engaged in 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 appe....