TMI Blog2019 (3) TMI 870X X X X Extracts X X X X X X X X Extracts X X X X ..... Admittedly, these certificates were not produced either before the original adjudicating authority or before Commissioner (Appeals), but the appellant, vide his letter dated 13.10.2012, addressed to the jurisdictional Superintendent had given the bifurcation about the property being used either for commercial or residential purpose - It is clear that none of the properties were used partially for residential and partially for commercial use. There is nothing on record to show that the Department has carried out any verification into the submissions made by the appellant. Nothing has been brought on record to falsify the claim of the appellant. The rent received for use of premises for residential purpose cannot be levied to service tax u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to be used as residential quarters of the employees / labourer. The Department was of the view that the rent received would be liable for payment of Service Tax under the category of Renting of Immovable Property under section 65 (105) (zzzz) of the Finance Act, 1994. The Show cause notice dated 10 April, 2013 proposing the demand of Service Tax was adjudicated and the demand for service tax was upheld. When the order was challenged before the Commissioner (Appeals), he upheld the demand for service tax by taking the view that the appellant has failed to submit documentary evidence to the effect that rented out premises were not used for commercial use. The impugned order is challenged in the present appeal. 2. The appellant is repres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pugned order with the submission that the appellant had failed to submit proof to support the argument that the premises were used for the residential purpose. 6. He further submitted that any lease agreement is required to be registered before the sub-Registrar and a copy of such registration could be submitted as proof regarding the usage of leased premises. 7. After hearing both the sides and carefully perusing the record, we note that dispute is regarding the liability for payment of service tax under the category of renting of immovable property for use in the course of business or commerce. The relevant definition is extracted below: (zzzz) [to any person, by any other person, by renting of immovable property or any other se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be immovable property for use in the course or furtherance of business or commerce; ‖ 8. From the definition, it is evident that the services will not include any building used for residential purpose. From the details submitted by the appellant before the jurisdictional Superintendent, it is seen that the bulk of rent received is claimed towards rent from the properties in residential use. To support this learned advocate has also brought to our notice some of the sample certificates submitted by the lessee of the premises used for residential purpose. 9. We have perused such certificates. The certificates indicate that the usage of quarters was for residential purpose only. It cannot be said that such premises were partially ..... X X X X Extracts X X X X X X X X Extracts X X X X
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