2009 (5) TMI 94

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..... lhi in the recently decided case held that the renting of immovable property for use in the course or furtherance of business or commerce, by itself, did not entail any value addition and hence could not be regarded as a service. – Pre-deposit waived - ST/56/2009 - S/150/2009-WZB/C-IV/(SMB), - Dated:- 12-5-2009 - Shri P.G. Chacko, Member (J) Shri Rajiv Luthia, C.A. , for the Appellant. .....

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..... applicant submits that the High Court of Delhi in the case reported in 2009 (14) S.T.R. 433 (Del.) = 2009 (237) E.L.T. 209 (Del.) = 2009-TIOL-196-HC-Del-ST held that the renting of immovable property for use in the course or furtherance of business or commerce, by itself, did not entail any value addition and hence could not be regarded as a service. 3. Taking into account the circumstances st .....

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