2026-VIL-604-CESTAT-CHE-ST
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SERVICE TAX CESTAT Cases

Service Tax - Renting of immovable property for residential purpose – Appellant was providing renting of immovable property service for commercial purpose and did not pay service tax on the consideration received - Department issued notice alleging that the VCES declaration filed by the appellant was substantially false and proposed demand of service tax on the ground that the property was rented out for commercial purpose, contrary to the claim made by the appellant that it was for residential purpose - Whether the appellant has sufficiently proved that the premises was let out for residential purposes so as to exclude the said property from the ambit of "immovable property" under Section 65(105)(zzzz) of the Finance Act, 1994 – HELD - It is not the case of the Department that the premises is not a standalone Building or that it is a building that is party used in the course or furtherance of business or commerce - The Adjudicating Authority erred in merely assuming that just because the lease was entered into by the company, the premises is not for the residential purposes of the Managing Director, more so, in the absence of any evidence that it was not being so used as claimed - The lease agreement clearly indicated that the appellant had agreed to demise the property for use as a residence by the Managing Director of the company. There is no reason to disbelieve the notarised affidavit filed by the appellant averring to this fact and its usage for residential purposes – The impugned order is set aside and the appeal is allowed
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