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Mormugao Port Trust Versus Commissioner of Customs, Central Excise & Service Tax, Goa

2016 (4) TMI 110 - CESTAT MUMBAI

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 f .....

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l in the favour of assessee. By relying on the same case reported in [2015 (10) TMI 1736 - CESTAT MUMBAI], 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 .....

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or the Appellant : Shri Darshan Ranavat, CA For the Respondent : Shri A.K. Goswami, Addl. Commissioner (AR) ORDER Per M. V. Ravindran This appeal is directed against Order-in-Original No. Goa/ST/Commr/19/11-12 dated 05/01/2012 passed by the Commissio .....

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f 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 lan .....

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#39; of renting of immovable property. 5. After hearing both the sides and on perusal of the records we find that the period of dispute in the case in hand is from 01/04/2009 to 31/03/2010. Identical issue of the very same assessee for the period 01/ .....

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