TMI Blog2016 (4) TMI 110X X X X Extracts X X X X X X X X Extracts X X X X ..... en for rent for the period from 01.04.2009 to 31.03.2010 - Appellant leased/rented out the vacant land to private parties for carrying out their business activity - Held that:- the same issue of the same assessee and for the same period was decided by the Tribunal in the favour of assessee. By relying on the same case reported in [2015 (10) TMI 1736 - CESTAT MUMBAI], the vacant land in possession ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al is whether the vacant land in possession of the appellant is excluded from the renting of immovable property' as defined in Section 65(90a) and from the definition of taxable service as per Section 65 (105) (zzzz) if the vacant land is given for rent. 4. It is undisputed that the appellant herein had leased/rented out the vacant land to private parties for carrying out their business ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e issue involved in that appeal as reported at 2015-TIOL-2352-CESTAT-MUM is the same as in this appeal. We find it so. As the issue involved in this appeal is the same, on which a view has been taken by this bench, we do not find any reason to deviate from such a view already taken. 6. Accordingly, we hold that the impugned order is unsustainable and is liable to be set aside and we do so. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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