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2017 (4) TMI 952 - CESTAT NEW DELHI

2017 (4) TMI 952 - CESTAT NEW DELHI - TMI - Renting of immovable property service - case of Revenue is that though the accommodation is for residential purpose, ultimately such letting out improves the business or commerce of the appellant as well contractors, who took the accommodation on rent. Since the property is used for furtherance of business or commerce, the renting of immovable property service is liable to tax - Held that: - the actual usage of the property for a particular purpose wil .....

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in the present case, the property has not been used for any one of these purposes - demand withheld - appeal allowed - decided in favor of appellant. - Service Tax Appeals Nos. 58021-58022/2013-DB - Final order No. 52866-52867/2017 - Dated:- 7-4-2017 - Hon ble Shri S.K. Mohanty, Member (Judicial) And Hon ble Shri B. Ravichandran, Member (Technical) Shri Ravin Dubey, Advocate for the appellant Shri Ranjan Khanna, DR for the respondent ORDER Per B. Ravichandran These two appeals are dealing with i .....

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e contractors, should be liable to service tax under the category of -renting of immovable property service in terms of Section 65(90a) read with Section 65(105)(zzzz) of the Finance Act, 1994. The Revenue contended that though the accommodation is for residential purpose, ultimately such letting out improves the business or commerce of the appellant as well contractors, who took the accommodation on rent. Since the property is used for furtherance of business or commerce, the renting of immovab .....

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the Finance Act, 1994. He submitted that a plain reading of the statutory definition of tax entry will make it clear that the property should be put to use of business or commerce and in the absence of such usage, the residential building cannot be put to the service tax liability. 4. Ld. AR reiterated the finding in the impugned orders. It is submitted, that the letting of the residential building to the contractors certainly helped the business of the appellants as well as the contractors by p .....

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f the appellant. 5. We have heard both the sides and perused the appeal records. 6. The statutory provisions relevant for the present case are as below: Section 65(90a)- renting of immovable property includes renting, letting, leasing, licensing or other similar arrangements of immovable property for use in course or furtherance of business or commerce but does not include- (i) renting of immovable property by a religious body or to a religious body; or (ii) renting of immovable property to an e .....

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ble property includes allowing or permitting the use of space in an immovable property, irrespective of the transfer of possession or control of the said immovable property; Section 65(105)(zzzz) of the Finance Act, 1994 (as amended by Finance Act, 2010) defines the -Taxable Service as - (105)(zzzz) -taxable service means any service provided or to be provided, to any person by any other persons by renting of immovable property or any other service in relation to such renting for use in the cour .....

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) vacant land given on lease or license for construction of building or temporary structure at a later stage to be used for furtherance of business or commerce. But does not include- (a) vacant land solely used for agriculture, aquaculture, farming, forestry, animal husbandry, mining purposes; (b) vacant land whether or not having facilities clearly incidental to the use of such vacant land; (c) land used for educational, sports, circus, entertainment and parking purposes; and (d) building used .....

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