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2019 (3) TMI 1229 - AT - Service TaxClassification of services - Renting of Immovable Property Service or not - compensation awarded by the Additional District Judge, Civil Court, Mujaffarnagar - Held that:- There is no suggestive definition in the said category of “Renting of Immovable Property” so as to treat the compensation, which can be penal in nature or as damages to the property, or as a costs of litigation to the petitioners. The fact that compensation was declared as one of the taxable services w.e.f. 01/07/2012 also indicates that prior to the said date no tax can be collected on the compensation either indirectly or by treating the same as rent received. As such, there is no justification in the Revenue’s stand - appeal allowed - decided in favor of appellant.
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