Service Tax cannot be levied on rent received for leasing fit outs

M/s. Khivraj Techpark Pvt. Ltd. Vs Commissioner of Service Tax (CESTAT Chennai)

The issue that arises for consideration is whether the appellants are liable to pay service tax on the rent received for leasing the fit outs. Undisputedly, the appellants have entered into two different agreements for leasing the premises and leasing the fit 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 immovabl

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