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2022 (12) TMI 95 - AT - Service TaxLevy of service tax - renting of immovable property service or not - services by way of renting out its immovable property of shops and buildings to various persons/firms/organizations for use in the course of furtherance of business of commerce - HELD THAT:- The issue as to whether the appellant would be liable for service tax under the category of “renting of immovable property‟ for the period prior to 01.07.2012 and after 01.07.2012 has been settled by the Supreme Court in a recent decision rendered in the case of the appellant in KRISHI UPAJ MANDI SAMITI, NEW MANDI YARD, ALWAR VERSUS COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, ALWAR [2022 (2) TMI 1113 - SUPREME COURT] and it has been held that it would be taxable prior to 01.07.2012 but would not be taxable w.e.f. 01.07.2012. The dispute in the present case is from 01.04.2012 to 31.3.2013. In view of the aforesaid decision of the Supreme Court service tax under the category of renting of immovable property could have been confirmed only for the period from 01.04.2012 up to 30.06.2012. However, no service tax could have been confirmed for the period from 01.07.2012 to 31.03.2013. The order passed by the Commissioner is accordingly modified to the extent indicated above. Appeal allowed in part.
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