TMI Blog2017 (6) TMI 1073X X X X Extracts X X X X X X X X Extracts X X X X ..... cluded 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 purposes should be construed as immovable prope ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chnical) Mr. Narendra Singhvi, (Advocate) for the Appellant Ms. Neha Garg, DR appeared for the Respondent ORDER Per: S. K. Mohanty This appeal is directed against the impugned order dated 12.10.2011 passed by the Commissioner (Appeals), Central Excise, Jaipur-II. 2. Brief facts of the case are that for the period June 2007 to February 2009, the Department initiated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant submitted that renting of housing quarters to its contractors for residence of their workers 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 als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble 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 purposes should be construed as immovable property for use in course or furtherance of business ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from March, 2009 to, 2011, this Tribunal vide order dated 15.12.2016 in appeal No.ST/835837/2012 has allowed the appellant s appeal by way of remand. 7. Therefore, we are of the view that the present matter should also go back to the original authority for passing the reasoned and speaking order on the basis of documents to be produced by appellant. Accordingly, after setting aside the impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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