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2013 (4) TMI 153 - CESTAT, BANGALOREScope of input services – Rule 2(l) - Renting of Immovable Property Services - held that:- We do not, prima facie , agree with the submission of the learned counsel that the inputs like cement, iron and steel, tiles, marbles, granite, etc. which were used in the construction of the buildings can be treated as inputs in relation to the 'Renting of Immovable Property Services'. They may qualify to be input for earlier stages and not for the purpose of the impugned output service. - Stay granted partly.
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