2014 (3) TMI 1081

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..... received by them for leasing the vacant land to various parties - Held that: - for the period prior to 1-7-2010, wherein the appellant has executed a lease deed of the vacant land under their control and the amount received by them as lease rent, seems to be prima facie out of the purview of the tax under the category of renting of immovable property - amendment brought in from 1-7-2010 is not in .....

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..... ability on the rent received by them for leasing the vacant land to various parties. 4. Ld. Counsel would submit that taxability of the amount received for vacant land was brought into the statute from 1-7-2010 and subsequent to such an amendment, they have started discharging the Service Tax liability, in support of such a claim, he draws our attention to the Page No. 126 of the compilation .....

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..... dings of the lower authorities. 6. We are of the considered view that for the period prior to 1-7-2010, wherein the appellant has executed a lease deed of the vacant land under their control and the amount received by them as lease rent, seems to be prima facie out of the purview of the tax under the category of renting of immovable property. This is a prima facie view expressed by the co-or .....

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