2013 (12) TMI 1174

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..... tand notified to fall under the category of “renting of immovable property services”. Prima facie the service is not liable to service tax - Stay granted. - ST/557/2011-Cus - Stay Order No. ST/928/2011(PB) - Dated:- 9-12-2011 - Ms. Archana Wadhwa and Shri Rakesh Kumar, JJ. Shri Madhusudan, for the Appellant. Shri K.P. Singh, SDR, for the Respondent. ORDER The appellants have made .....

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..... sioner (Appeals), accepted appellant s stand that the definition of renting of immovable property services does not include building used for the purpose of accommodation i.e. hotel etc. He also did not find favour with the lower authorities that exclusion clause would not be applicable to the party who has rented immovable property to the third party who is running hotel in the said immovable p .....

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..... n hire to M/s. Satya Prakash Recreation (P) Ltd. The said service does not stand notified to fall under the category of renting of immovable property services . Prima facie the service is not liable to service tax. Accordingly, we dispense with condition of pre-deposit of service tax and penalty imposed upon tine appellant and allow the stay petition unconditionally. (Pronounced in the open cou .....

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