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2015 (10) TMI 1736 - AT - Service TaxRenting out of immovable property - Assessee contends that they gave only vacant land which is excluded from taxable services while revenue contends that they had leased out Port land to private parties which is taxable - Assessee is aggrieved by demand of interest while revenue is aggrieved by non-imposition of penalties. Held That:- Assessee leasing out vacant land and water front, is covered under the exclusion provided in the definition of taxable service given in Section 65(105)(zzzz) - Appeal filed by revenue has no merits – Appeal of assessee allowed and appeal of revenue rejected – Decision made in the case of Mundra Port & Special Economic Zone Ltd. [2011 (9) TMI 93 - CESTAT, AHMEDABAD] and Gujarat Maritime board (supra) [2014 (7) TMI 972 - CESTAT AHMEDABAD] followed – Decided in favour of assessee.
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