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2017 (6) TMI 1073 - AT - Service TaxRenting of Immovable property service - appellant had let out housing quarters and other premises on rent to its contractors and other persons - whether the service provided by the appellant comes within the scope of taxable service? - Held that: - Renting of premises for residential purposes is not included within the scope and preview of such taxable service, for the reason that such renting is not in connection with business or commerce. However, a deeming fiction has been created in the explanation-2 appended to the said definition, providing that use of immovable property partly for business or commerce and partly for residential or any other purposes should be construed as immovable property for use in course or furtherance of business or commerce. The housing quarters are located at a different place, than the other premises was not considered by the authorities below - the submission of the appellant that for the purpose of computation of threshold exemption limit, the service tax paid on the GTA Services in the capacity of recipient of service should not be considered, has not been taken into consideration by the authorities below - the present matter should also go back to the original authority for passing the reasoned and speaking order on the basis of documents to be produced by appellant - appeal allowed by way of remand.
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