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2014 (1) TMI 313 - CESTAT NEW DELHIDemand of service tax - commercial training or coaching - club or association - business support - renting of immovable property - benefit of exemption Notification No. 24/2004 - Held that:- On business support service and renting of immovable property services, while it is contended before us that part of the consideration received under these categories is not liable to tax, these contentions are raised only in the appeal. In case of support service of business or commerce, the contention of the appellant is that out of the total amount of Rs.35,08,886/- received under this head Rs.9.32 lakhs represents receipts from individuals who are recipients of the service provided by the petitioner and only Rs.25.7 lakhs is attributable to receipts from corporate entities. In so far as renting of immovable property is concerned, the petitioner contends that Rs. 50,81,391/- out of the total income of Rs.98,31,391 is liable to be taxed on receipts from renting of auditorium and gallery of the petitioner. An amount of Rs.47,50,000/- being receipts from a German non-commercial non-business entity to which space was provided by the petitioner for cultural and educational promotional activities of the German entity viz. DAAD, this amount would be outside the tax net, qua the definition in Section 65(105)(zzzz) read with Section 65(19a) - Conditional stay granted.
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