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2018 (7) TMI 1674 - AT - Service TaxRenting of Immovable Property Services - rent received on leasing the fit outs in the premises - Whether the appellants are liable to pay service tax on the rent received for leasing the fit outs? Held that:- Undisputedly, the appellants have entered into two different agreements for leasing the premises and leasing the fit outs. The fit outs include air conditioners, CCTV, fire alarms, etc. Appellants are discharging VAT on the rent received for leasing the fit outs. They have been discharging VAT even before the services of renting of immovable property became taxable. The Tribunal in the case of Ascendas IT Park (Chennai) Ltd. [2018 (1) TMI 827 - CESTAT CHENNAI] has considered the very same issue and held that VAT and service tax being mutually exclusive, service tax cannot be demanded on the very same consideration received for renting of movable properties. The demand cannot sustain and requires to be set aside - appeal allowed - decided in favor of appellant.
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