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TMI Blog2016 (12) TMI 544X X X X Extracts X X X X X X X X Extracts X X X X ..... in the eyes of law. There is no liability of service tax in respect of property of ‘Hotel Chandela’ leased out for running, operating, etc. to IHCL - appeal allowed - decided in favor of appellant-assessee. - Appeal No.ST/3962/2012-CU[DB] - Final Order No.54918/2016 - Dated:- 20-10-2016 - Ms. Archana Wadhwa, Member (Judicial) and Mr. Ashok K Arya, Member (Technical) Ms. Aparna H, Advocate - For Appellant Mr. Sanjay Jain, DR - For Respondent Per Mr. Ashok K Arya : Appellant is in appeal against the Order-in-Appeal No.175/BPL/2012, dated 10.09.2012 passed by Commissioner (Appeals), Bhopal. The matter concerns with the liability of service tax under the category of Renting of Immovable Property service, when entire ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppurtenant thereto; (ii) land incidental to the use of such building or part of a building; (iii) the common or shared areas and facilities relating thereto; and (iv) in case of a building located in a complex or an industrial estate, all common areas and facilities relating thereto, within such complex or estate, but does not include - (a) Vacant land solely used for agriculture, aquaculture, farming, forestry, animal husbandry, mining purposes; (b) Vacant land, whether or not having facilities clearly incidental to the use of such vacant land; (c) Land used for educational, sports, circus, entertainment and parking purposes; and (d) Building used solely for residential purposes and buildings used for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... body or to a religions body; renting of immovable property to an educational body, imparting skill or knowledge or lessons on any subject or field, other than a commercial training or coaching centre, are excluded. The Explanation under clause (90a) further defines the expression for use in the course or business or commerce and also incorporate a clarificatory clause for removal of doubts, not necessary for the purposes of these appeals. Similarly, in clause (zzzz) there are inclusionary or exclusionary clauses embedded. 10. On a true and fair construction of provisions of the exclusionary clause under Explanation 1 to Section 65(105)(zzzz); and in particular sub-clause (d) thereof, we are compelled to the conclusion that renting ..... X X X X Extracts X X X X X X X X Extracts X X X X
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