TMI Blog2017 (5) TMI 396X X X X Extracts X X X X X X X X Extracts X X X X ..... emises for residential purposes is not included within the scope and preview of such taxable service, for the reason that such renting is not in connection with business or commerce - However, a deeming fiction has been created in the explanation-2 appended to the said definition, providing that use of immovable property partly for business or commerce and partly for residential or any other purpo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the manufacture of Lead Zink Bulk concentrate falling under Chapter 2607, 2608 and 2617 of the Central Excise Tariff Act, 1985. The appellant is also registered with the Service Tax Department under the category of Goods Transport by Road service. For the period March 2009 to March 2011, the Department initiated show cause proceeding against the appellant alleging that it had rented out housin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... kers will be outside the scope and purview of the taxable service. With regard to other premises rented out by the appellant, the ld. Advocate submitted that the appellant was eligible for threshold exemption under Notification dated 01.03.2005 and thus, was not liable to pay any service tax. He also submitted that Explanation-2 appended to Section 65(105)(zzzz) ibid will not have any application ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, a deeming fiction has been created in the explanation-2 appended to the said definition, providing that use of immovable property partly for business or commerce and partly for residential or any other purposes should be construed as immovable property for use in course or furtherance of business or commerce. We find that the submission of the appellant that the housing quarters are located at ..... X X X X Extracts X X X X X X X X Extracts X X X X
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