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TMI Blog2017 (4) TMI 1225X X X X Extracts X X X X X X X X Extracts X X X X ..... . Rep. by Shri Ranjan Khanna, DR for the respondent. Per S.K. Mohanty: The issue involved in both the appeals are identical and thus, the same are taken for hearing together and a common order is being assed. The brief facts of the case are that during the disputed period, the appellants had received income from "renting of immovable property" services for providing land/structure, plant and ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and are under the BIFR. Thus, the appellant submits that since the contract is a composite contract and the same is not exclusively meant for renting of the property alone, service tax cannot be levied on the services provided by the appellant. 3. Ld. AR appearing for the Revenue, on the other hand, submits that as per the terms of the contract, the compensation is given as consideration given by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty of the service tax on such services. The relevant portion of the said order is extracted below:- "From above there is little doubt that property in question which is a factory and which has been rented out, along with its office plant and machinery, for commercial purposes are squarely covered under the definition of 'renting of immovable property' as has been defined under Section 65(90a) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... found that the ld. Commissioner (Appeals) has taken note of the contents in the contract and thereafter, arrived at the conclusion that the services provided as per the contract fall under the taxable category of "renting of immovable property", on which service tax is leviable. Thus, so far as the merits of the case are concerned, we do not find any infirmity in the impugned order passed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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