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2018 (5) TMI 838 - AT - Service TaxLevy of service tax - appellant provided railway siding facility and also for providing Cargo Handling Services by way of lifting and transporting the Coal Ash/ Bed ash from its effluent treatment plan within its factory premises - Held that: - as per the definition, the appellant has neither provided any transportation nor any labourers for execution of the said work. Therefore, it cannot be said that the appellant is providing any cargo handling services in respect of the transportation of coal ash/bed ash - appeal allowed. Renting of immovable property service - Held that: - Explanation 2 was inserted w.e.f. 16.05.2008 by Section 90 of the Finance Act, 2008. Hence, renting of space prior to 16.05.2008 without transfer of possession or control is outside the purview of service tax - Although in the instant appeal, the period of dispute is prior to 16.05.2008 but the appellant has failed to submit any documentary evidence in support of their claim that they have rented out the railway siding to other parties, without transfer of possession or control - the appellant is liable to pay the service tax under the category of “renting of immovable property service” alongwith interest and penalty. Appeal allowed in part.
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