TMI Blog2018 (10) TMI 477X X X X Extracts X X X X X X X X Extracts X X X X ..... hnical) For the Appellant : Shri R. Sai Prasanth, Advocate For the Respondent : Shri K. Veerabhadra Reddy, ADC (AR) ORDER PER BENCH Brief facts are that on investigation it was revealed that the appellant leased out lands to M/s. NLC Tamilnadu Power Ltd. for setting up for coal based Thermal Power Plant at Tuticorin and collected lease rent for the entire period in advance. They had not paid service tax for leasing the said vacant land. Department was of the view that the vacant land being an immovable property would fall within the ambit of renting of immovable property service. Show cause notice was issued proposing to demand service tax on the rent collected along with interest and also for imposing penalties. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S.T. Noida 2015 (39) STR 443 (Tri.-Del.) wherein he Hon ble Tribunal has also held that renting of vacant land is not taxable prior to amendment with effect from 01.07.2010. 3. The ld. AR Shri K. Veerabhadra Reddy supported the findings in the impugned order. 4. After hearing both sides we find that the issue is no longer res integra. The Tribunal in the case of New Okhla Industrial Development Authority (supra) has discussed the issue and held as under:- 9. The other substantive issue presented for analysis is whether renting of vacant land by the appellant to a third party, albeit for a business or commercial purpose falls within the ambit of the taxable service, prior to 1-7-2010 i.e. before introduction of clause (v) in Exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rding houses, holiday accommodation, tents, camping facilities. Explanation 2. - For the purposes of this sub-clause, an immovable property partly for use in the course or furtherance of business or commerce and partly for residential or any other purposes shall be deemed to be immovable property for use in the course or furtherance of business or commerce; Section 75 of the Finance Act, 2010 introduced several amendments to Chapter V of the Act. Insofar as Section 65(105)(zzzz), the 2010 amendments substituted the main provision of sub-clause (zzzz) and enjoined this substitution to operate with retrospective effect from 1-6-2007. Sub-clause (v) was also introduced, to Explanation (1) in the provision. This sub-clause reads : ..... X X X X Extracts X X X X X X X X Extracts X X X X
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