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TMI Blog2024 (11) TMI 1138X X X X Extracts X X X X X X X X Extracts X X X X ..... sed for any commercial purpose whereas, the same is used for only residential purpose. As per renting of residential quarter as listed in the negative list it is absolutely clear that any residential house given on rent for use as residence is not taxable service. In the facts of the present case, even though the residential quarter was given by appellant to the employee of the contractor but the fact remains the quarter is a residential dwelling and it is exclusively for use as residence. Therefore, in view of the clause ( m ) of Section 66 D this service is in negative list and the same is not taxable. As per Senior Accounts Officer, M.P.Power Generating Co. Pvt. Ltd. [ 2017 (4) TMI 952 - CESTAT NEW DELHI ] the renting of quarters to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f residential quarters would attract service tax under renting of immovable property service as the same is covered under declared services under Section 66E(a) under Section 66 (105) (zzzz) of the Finance Act, 1944. Accordingly, demand of service was raised invoking extended period of limitation and also imposed penalty on the same. 2. Ms. Neeta Ladha, Ld. Chartered Accountant appearing on behalf of the appellant submits that the demand is pertaining to the period April, 2015 to June, 2017 that is during the negative list regime and in the negative list under 66 D (m) of the Finance Act,1994, the renting of the residential dwelling for use as residences listed in negative list. Therefore, the same is not liable to service tax. She further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... given by appellant to the employee of the contractor but the fact remains the quarter is a residential dwelling and it is exclusively for use as residence. Therefore, in view of the clause ( m ) of Section 66 D this service is in negative list and the same is not taxable. This issue has been considered by this Tribunal in the case of Senior Accounts Officer, M.P.Power Generating Co. Pvt. Ltd. vs. C.C.E. Bhopal wherein, it has been held as follows:- 7. Admittedly, the residential quarters of the appellants have been given on rent for occupation of the employees of the contractors. The Revenue contends that the employees of the contractors staying in such accommodation will help in furtherance of business or commerce of the appellants as well ..... X X X X Extracts X X X X X X X X Extracts X X X X
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