Service Tax Demand Set Aside as Property Used for Residence Despite Lease to Company

N Devarajan Vs Commissioner of CGST & Central Excise (CESTAT Chennai) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai, allowed the appeal and set aside the service tax demand, interest, and penalties relating to rental income from a property claimed to be used for residential purposes. The appellant, a registered service provider of renting of immovable property, had leased multiple properties, including one property (AL-61, Anna Nagar, Chennai), which was claimed to have been rented for residential use and therefore not liable to service tax. The department initia...