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TMI Blog2018 (4) TMI 483X X X X Extracts X X X X X X X X Extracts X X X X ..... nting of Immovable Property Service’. Clearly the demand was confirmed by going beyond the scope of show cause notice. The appellant can give room on rent to other party and it is not necessary that it is only for parties who take locations on Hire for shooting. It can be used for two different parties for two different purposes. The room/ cottages are meant for stay and not for letting out for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued show cause notice demanding service tax on let out of rooms/ cottages on the ground that the same is also taxable under the category of Renting of Immovable Property Services . Vide adjudication order demand was confirmed against the Appellant. On appeal before the Commissioner (Appeals) the same was rejected. Hence the present appeal before us. 2. Shri Rajiv Luthia, Ld. CA appearing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be clubbed into same category. He also submits that there is no ground to impose penalty u/s 76 and 77 of the FA, 1994. 3. Shri V.R. Reddy ld. AC (AR) appearing for the revenue supports the impugned order. He submits that the rooms were given only to those persons to whom location hire charges are charged. That from the Explanation 2 of the definition of taxable service provided under Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has confirmed demand by interpreting deeming fiction provided under Section 65 (105) (zzzz). We find that the scope of said section/clause is restricted only in those cases when the same property is used partly for residence and party for use of business or commerce. The rent of cottage/ room can be covered under the category of Renting of Immovable Property Services which is altogether a diffe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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