TMI Blog2015 (12) TMI 880X X X X Extracts X X X X X X X X Extracts X X X X ..... renting of immovable property service covers the renting of premises for commercial purposes without considering the part of the definition which provides for exclusions for certain categories. On going through the definition - Held that:- I find that the definition excludes buildings used for the purpose of accommodation, including hotels. It has not been disputed by the lower authorities that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T/2992/2011-SM - Final Order No.21087-21088 / 2015 - Dated:- 6-5-2015 - Shri B.S.V.Murthy, Technical Member For the Petitioner : Shri PRADYUMNA G.H., Advocate For the Respondent : Shri Mohd. Yusuf, Addl. Commissioner(AR) ORDER Per : B.S.V.MURTHY The appellant had rented out their immovable property to M/s. National Insurance Co. Ltd, M/s. M/s. SPICE Telecom, M/s. B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unt of service tax payable with interest if the cum-tax benefit is extended. It was also submitted that as per the provisions of Section 80(2) introduced in the Finance Act, 2012, if the tax and interest are paid with 6 months from the date of enactment, no penalty would be leviable. In this case much before the Section 80(2) of Finance Act was introduced, the appellant had paid the entire amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ides for exclusions for certain categories. On going through the definition, I find that the definition excludes buildings used for the purpose of accommodation, including hotels . It has not been disputed by the lower authorities that the portion of the premises rented out to M/s. Savi Associates has been used for running a hotel. Therefore the rent collected from M/s. Savi Associates has to be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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