TMI Blog2015 (7) TMI 197X X X X Extracts X X X X X X X X Extracts X X X X ..... vable property given in Section 65 (90a) of the Finance Act, 1994 includes leasing of immovable property for use in the course or furtherance of business or commerce. - prima facie case is against the assessee. However, there is force in the contention of the appellant that there was confusion with regard to the leviablity of service tax on 'Renting of Immovable Property' and the Delhi High Court in the case of Home Solution Retail India (2009 (4) TMI 14 - DELHI HIGH COURT) actually held that there was no service in renting of immovable property. Though the said Delhi High Court judgment has since been reversed it clearly showed that there was a genuine confusion in this regard. there is a good case to grant stay in respect of the impugn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tail India [2009 (20) STT 129 (Del)] it was held that renting of immovable property for use in the course furtherance of business or commerce by itself did not entail any value addition and cannot be regarded as service. In the light of the said judgement, its bona fide belief that there was no service rendered was not misplaced, (v) In the case of Greater Noida Industrial Development Authority Vs. CCE, Noida - ST/3256/2012-CU(DB), the CESTAT has not upheld the invocation of extended period referring to the amendment made with reference to land in the definition of renting of immovable property and that in the present case also the same issues arises, (vi) In the case of Prof. K.P. Sharma Vs. State of Rajasthan Others (Jal Mahal) [MANU/RH ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Such lease rent is clearly liable to service tax under 'Renting of Immovable Property' service as the definition of renting of immovable property given in Section 65 (90a) of the Finance Act, 1994 includes leasing of immovable property for use in the course or furtherance of business or commerce. However, there is force in the contention of the appellant that there was confusion with regard to the leviablity of service tax on 'Renting of Immovable Property' and the Delhi High Court in the case of Home Solution Retail India (supra) actually held that there was no service in renting of immovable property. Though the said Delhi High Court judgment has since been reversed it clearly showed that there was a genuine confusion in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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