The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that service tax is payable on renting or leasing shops, premises, buildings, etc. for any commercial purpose except agriculture.The bench of Dr. Rachna Gupta (Judicial Member) and P.V. Subba Rao (Technical Member) observed with respect to shops, premises, buildings, etc. rented or leased out for any...