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2016 (4) TMI 110 - AT - Service TaxWhether the vacant land in possession of the appellant is excluded from the ‘renting of immovable property' as defined in Section 65(90a) and from the definition of taxable service as per Section 65 (105) (zzzz) if the vacant land is given for rent for the period from 01.04.2009 to 31.03.2010 - Appellant leased/rented out the vacant land to private parties for carrying out their business activity - Held that:- the same issue of the same assessee and for the same period was decided by the Tribunal in the favour of assessee. By relying on the same case reported in [2015 (10) TMI 1736 - CESTAT MUMBAI], the vacant land in possession of the appellant is excluded from the ‘renting of immovable property' as defined in Section 65(90a) and from the definition of taxable service as per Section 65 (105) (zzzz) if the vacant land is given for rent. - Decided in favour of appellant
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