TMI Blog2014 (12) TMI 787X X X X Extracts X X X X X X X X Extracts X X X X ..... tures fixed to earth and therefore cannot be removed and have to be considered as immovable assets. Further he has not revealed the evidence, on the basis of which, he has come to the conclusion. We were also not able to find any evidence for coming to such conclusion. The original authority had relied on trial balance sheet and financial statements to decide that these are movable fixtures. In th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... #8377; 4,92,375/- has been demanded on the ground that the assessee should have paid service tax on movable fixtures/movable assets which were transferred to the tenants for using in the facility. 2. After hearing both sides, we find that the appeal itself can be decided. Accordingly, the requirement of pre-deposit is waived and appeal is taken up for final decision. 3. As regards the denial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... explanation to come to this conclusion. For ready reference, explanation to the definition of renting of immovable property service is reproduced below : [Explanation [1]. For the purposes of this clause, for use in the course or furtherance of business or commerce includes use of immovable property as factories, office buildings, warehouses, theatres, exhibition halls and multiple-use buil ..... X X X X Extracts X X X X X X X X Extracts X X X X
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