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2013 (6) TMI 643 - AT - Service TaxRenting of Immovable Property - taxability of lease of factory premises with plant and machinery - taxability of amount received towards maintenance and repair charges to keep the plant and machinery in good condition - Held that:- There is no dispute in the instant case that the property rented out is an immovable property and the renting has been for use for the furtherance of business or commerce. The transaction undertaken by the appellant fails within the definition of ‘renting of immovable property' as defined in Section 65(105)(zzzz) above and, therefore, the appellant is prima facie, liable to pay service tax on the rent amounts received by them. As regards the maintenance and repair costs incurred by the lessee, we are of the prima facie view that the appellant is not the service provider and there is no liability on the appellant in respect of those transactions. Since the appellant has already paid the service tax amount on the lease amount received, though under protest, the same is sufficient for hearing of the appeals. - stay granted.
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