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2013 (12) TMI 1227 - CESTAT BANGALOREWaiver of pre deposit - Demand of service tax - Renting of Immovable Property Service - Held that:- a crucial fact was not pleaded before that authority by the party, nor did they plead it before the appellate authority. Before this Tribunal, however, they have pleaded the fact categorically. It has been stated that some of the buildings were rented out to the State Government/Departments for non-commercial use - It is incumbent on the appellant, however, to establish that the premises were actually allowed, under lease, to be used by Government offices. Prima facie, subject to proof of such use of the buildings, the appellant can claim exemption from the levy, given the definition of ‘Renting of Immovable Property’ under Section 65(90a) of the Act and the definition of the ‘taxable service’ under Section 65(105)(zzzz) of the Act. In this scenario, we are inclined to remand the case to the original authority, for the ends of justice, to enable the appellant to prove their case before that authority and to enable that authority to take a correct decision on the facts of the case - Decided in favour of assessee.
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