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TMI Blog2013 (12) TMI 1227X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant can claim exemption from the levy, given the definition of ‘Renting of Immovable Property’ under Section 65(90a) of the Act and the definition of the ‘taxable service’ under Section 65(105)(zzzz) of the Act. In this scenario, we are inclined to remand the case to the original authority, for the ends of justice, to enable the appellant to prove their case before that authority and to enable that authority to take a correct decision on the facts of the case - Decided in favour of assessee. - Appeal No. 2462/2012 - - - Dated:- 14-5-2013 - Mr. P.G. Chacko and Mr. B.S.V. Murthy, JJ. For the Appellant: Mr Anil Kumar B, advocate For the Respondent: Mr R Gurunathan, Additional Commissioner (AR) f JUDGEMENT Per: P.G. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... original No. 34/2011 and order-in-original No. 35/2011 passed by the Additional Commissioner and that a portion of this recovery is towards the demand confirmed by the Additional Commissioner in order-in-original No. 35/2011 which is relevant to the instant case. These submissions of the learned counsel are sought to be proved through copies of Section 87 notice, bank s letter, copies of demand drafts etc. produced by the counsel. There is no serious contest against his submissions. It is in this scenario that we have dispensed with pre-deposit in this case. 5. The learned counsel for the appellant now adverts to the merits of the case and submits that the impugned demand includes a demand of service tax on renting of immovable property t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ucial fact was not pleaded before that authority by the party, nor did they plead it before the appellate authority. Before this Tribunal, however, they have pleaded the fact categorically. It has been stated that some of the buildings were rented out to the State Government/Departments for non-commercial use. In this connection, the details have been stated in Annexure-11 to the memo of appeal, which reads thus: Details of amount received by MCC from Government Non-Commercial Entities during the period 2008-09 Sl. No. Particulars Property Amount received during April 08 to February 09 Amount received during March 09 Total 1 Grahakara Dooru Parihara Vedike ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ses mentioned in the above statement were actually allowed, under lease, to be used by Government offices. Prima facie, subject to proof of such use of the buildings, the appellant can claim exemption from the levy, given the definition of Renting of Immovable Property under Section 65(90a) of the Act and the definition of the taxable service under Section 65(105)(zzzz) of the Act. In this scenario, we are inclined to remand the case to the original authority, for the ends of justice, to enable the appellant to prove their case before that authority and to enable that authority to take a correct decision on the facts of the case. In this view of the matter, we set aside the impugned order and allow this appeal by way of remand to the or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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