2014 (10) TMI 872

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..... 014 (7) TMI 540 - CESTAT NEW DELHI] has held that leasing/renting of immovable property for a hotel is expressly excluded from the ambit of the taxable service under Section 65(105)(zzzz). - appellants were under no tax liability for payment of service tax on the said activity. Renting of another premises - assessee treated the entire consideration, as cum-tax - Held that:- Original Adjudicat .....

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..... 3. Revenue by entertaining a view that the appellant are under obligation to pay service tax under the category of renting of immovable property initiated proceedings against them, which resulted in passing of the present impugned orders. At this stage, we find that the issue is no more res integra and the Tribunal in the case of Jai Mahal Hotels Private Limited Vs. CCE 2014-TIOL-992-CESTAT-DEL h .....

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..... 6. The contention of the appellant is that though they received the tax amount from their customers, the same has not been paid by them as is clear from the ledger maintained by them. Such ledger can be produced before the Original Adjudicating Authority to substantiate their above plea. We accordingly remand the matter to the Original Adjudicating Authority to examine and verify the above ledger .....

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