2014 (1) TMI 42

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..... Commissioner (AR) PER : S S Kang Heard both sides. 2. Applicant filed this application for waiver of pre-deposit of service tax amount of Rs. 11,89,402/- interest and penalty. The demand is confirmed on the ground that applicant had providing renting of immovable property of Service Tax as defined under clause (90a) of Section 65 of the Act. 3. The contention of applicant is that applicant ha .....

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..... rty service is added w.e.f. 1.7.2010 which provides that even the vacant land given or lease and licence for construction of building or temporary structure for use of commerce or business is covered under the scope of renting of immovable property service. Admittedly, the facts of the case that applicants are given only vacant land on lease prior to 1.7.2010. In view of this, prima facie we find .....

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