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TMI Blog2015 (3) TMI 598X X X X Extracts X X X X X X X X Extracts X X X X ..... nst by the Revenue or the same was accepted. As such, we deem it fit, at this stage itself, to set aside the impugned order itself and remand the matter to the original adjudicating authority for fresh decision after considering the definition of ‘renting of immovable property' as also the observance made by the Commissioner(Appeals) in his above referred decision. The fact of the said order h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e stay petition. 2. Further, we take up the appeal itself inasmuch as a short issue is involved. The appellant has been taxed to service tax for renting of immovable property to various State Government offices. The learned advocate has brought to our notice an earlier order-in-appeal No.06/2013/MY dt. 01/02/2014 passed by the Commissioner(Appeals) wherein he has observed that: . Prima facie i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r commerce. The lower authorities have not appreciated the fact that the property was rented to Government offices, which was not in connection with the business activities. 4. Learned AR, at this stage, has not been able to show us that the earlier order of Commissioner (Appeals) was appealed against by the Revenue or the same was accepted. As such, we deem it fit, at this stage itself, to set ..... X X X X Extracts X X X X X X X X Extracts X X X X
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