9911796707
TMI Blog2018 (5) TMI 838X X X X Extracts X X X X X X X X Extracts X X X X ..... allowed. Renting of immovable property service - Held that: - Explanation 2 was inserted w.e.f. 16.05.2008 by Section 90 of the Finance Act, 2008. Hence, renting of space prior to 16.05.2008 without transfer of possession or control is outside the purview of service tax - Although in the instant appeal, the period of dispute is prior to 16.05.2008 but the appellant has failed to submit any documentary evidence in support of their claim that they have rented out the railway siding to other parties, without transfer of possession or control - the appellant is liable to pay the service tax under the category of “renting of immovable property service” alongwith interest and penalty. Appeal allowed in part. X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeallant submitted that they had made contract between the parties for the purpose of lifting and transporting the coal ash/ bed ash from its affluent treatment plant in which its clearly mentioned that all the arrangements related to the transportation, renting and labour are provided by the contractors only. The appellant had only charged nominal amount from the contactor, as per the contract under the head " Coal Ash/ Bed Ash on account of providing railway siding facility as per trip basis". 3. As per the definition of "cargo handling services", under Section 65(23) of the Act "cargo handling service" means loading, unloading, packing or unpacking of cargo and includes cargo handling services provided for freight in special cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1: For the purpose of this clause, "for use in the course or furtherance of business or commerce" includes use of immovable property as factories, office buildings, warehouses, theatres, exhibition halls and multiple-use buildings; Explanation:2:For the removal of doubts, it is hereby declared that for the purposes of this clause "renting of immovable property" includes allowing or permitting the use of space in an immovable property, irrespective of the transfer of possession or control of the said immovable property; Explanation 2 was inserted w.e.f. 16.05.2008 by Section 90 of the Finance Act, 2008. Hence, renting of space prior to 16.05.2008 without transfer of possession or control is outside the purview of service tax. Although in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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