2014 (1) TMI 42

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 that the applicant has a strong case in their favour. Therefore the pre-deposit of the remaining amount of service tax, interest and .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... eement was renewed in the year 2004. The contention of applicant is that it is only w.e.f. 1.7.2010 the vacant land given on lease or licence for construction of building or temporary structure at a later stage to be used for furtherance of business or commerce had come under the scope of service tax. Prior to 1.7.2010 renting of vacant land is not covered the scope of service tax. The applicants .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X