2025-VIL-1804-CESTAT-CHE-ST
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SERVICE TAX CESTAT Cases

Service Tax - Renting of immovable property service rendered to Govt Dept, Benefit of exemption Notification No.33/2007-ST dated 23.05.2007 - Whether the appellant was eligible for the exemption under Notification No.33/2007-ST dated 23.05.2007 for the 'Renting of Immovable Property Service' provided to the Queensland State Government Department – HELD - The appellant had rented his premises to Trade and Investment Office, Queensland and they could have availed the benefit of the Notification No.33/2007-ST dated 23.05.2007 by producing a certificate of entitlement from the protocol division of the Ministry of External Affairs. The appellant did not claim the exemption nor produce the required certificate of entitlement from the Ministry of External Affairs - The exemption clauses or exemption notifications should be strictly interpreted. Since the exemption was not claimed by the appellant and neither till date any certificate has been produced, the benefit of the exemption cannot be extended by the appellant - The claim of the appellant is that it is a non-taxable service, is also not relevant since renting of immovable property in furtherance of business or commerce is valid in as much as the premises rented on payment of rental income which was otherwise exempted if it is for an embassy based on the Notification No.33/2007-ST. Since no such claim has been made, the appellant is liable to pay service tax - The appeal is disposed of confirming the demand along with interest and by setting aside the penalty under Section 78 of the Finance Act, 1994 – The appeal is partially allowed
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