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2013 (12) TMI 1075 - AT - Service TaxStay application - Demand of service tax - Held that:- Appellants are engaged in renting out of immovable property owned by them to various persons. Said activity of renting of immovable property came into service tax net w.e.f. 1.6.2007 under sec 65 (90a) of Finance Act, 1994 and taxable service is defined under section 65(105)(zzzz) of the Finance Act. The activities of appellants prima facie fall under category of renting of immovable property service - Prima facie case not in favour of assessee - Stay denied.
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