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TMI Blog2016 (2) TMI 69X X X X Extracts X X X X X X X X Extracts X X X X ..... tial purpose and for the employees of the lessee. We find that the lessee also issued certificate to certify that the premises was never used except for residential purposes. Moreover, electricity bills and property tax returns also support the case of the appellant. Revenue has not produced any contrary evidence to the evidence produced by the appellant. Therefore, prima facie, we are of the v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... well as for personal office. Revenue is of the view that the renting of farm house by the appellant falls under Explanation 2 to Section 65 (105) (zzzz) of the Finance Act, 1994. Therefore, the appellant is liable to pay service tax under the category of Renting of Immovable Property Service , consequently impugned demands have been confirmed against the appellant. 3. Shri AK Batra, ld. consu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the property tax returns filed during the impugned period, which are showing that the property was exclusively used for residential purpose. Therefore, they have not covered under the definition of Renting of Immovable Property Service and not liable to pay service tax. 4. On the other hand, ld. Departmental Representative opposed the contentions of the ld. consultant and submits that as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ary evidence to the evidence produced by the appellant. Moreover, the period post 14.10.2010, Revenue has not come with any evidence to show that the property was let out by the appellant. Therefore, prima facie, we are of the view that the demand confirmed under the category of Renting of Immovable Property Service is not sustainable. In these circumstances, we waive the requirement of pre-depo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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