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2017 (5) TMI 396 - CESTAT NEW DELHIRenting of Immovable property service - appellant had rented out housing quarters and other premises on rent to its contractors other persons, but did not pay the service tax under the taxable category of Renting of Immovable property service - N/N. 6/2005 –ST, dated 01.03.2005 - 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 matter should 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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