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TMI Blog2019 (3) TMI 870X X X X Extracts X X X X X X X X Extracts X X X X ..... epartment collected the details of rental income received by the appellant in respect of various premises rented out. From the details submitted before the department, it appeared that the appellant had received the rent for their premises during the above period. Part of the rent was for leasing out of the premises for commercial use and the balance was from premises claimed to be used as residential quarters of the employees / labourer. The Department was of the view that the rent received would be liable for payment of Service Tax under the category of Renting of Immovable Property under section 65 (105) (zzzz) of the Finance Act, 1994. The Show cause notice dated 10 April, 2013 proposing the demand of Service Tax was adjudicated and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no liability of service tax arises. 4. Learned advocate further submitted that identical dispute for earlier period came before the Tribunal wherein the Tribunal remanded the matter to the original authority for passing a reasoned order on the documents produced by the appellants evidencing the use of said premises by the appellant. 5. Learned DR justified the impugned order with the submission that the appellant had failed to submit proof to support the argument that the premises were used for the residential purpose. 6. He further submitted that any lease agreement is required to be registered before the sub-Registrar and a copy of such registration could be submitted as proof regarding the usage of leased premises. 7. After hearing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purposes of accommodation, including hotels, hostels, boarding houses, holiday accommodation, tents, camping facilities. Explanation 2. - For the purposes of this sub-clause, an immovable property partly for use in the course or furtherance of business or commerce and partly for residential or any other purposes shall be deemed to be immovable property for use in the course or furtherance of business or commerce; ‖ 8. From the definition, it is evident that the services will not include any building used for residential purpose. From the details submitted by the appellant before the jurisdictional Superintendent, it is seen that the bulk of rent received is claimed towards rent from the properties in residential use. To support this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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