2009 (6) TMI 976 - SCH - Service Tax

Interpretation of statute - the decision in the case of HOME SOLUTION RETAIL INDIA LTD. Versus UOI & ORS 2009 (4) TMI 14 - DELHI HIGH COURT contested, where it was held that Section 65(105)(zzzz) does not in terms entail that the renting out of immovable property for use in the course or furtherance of business of commerce would by itself constitute a taxable service and be exigible to service tax. But if there is some other service, such as air conditioning service provided alongwith the renting of immovable property, then it would fall within Section 65(105)(zzzz) - Held that - issue os notice ordered.