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TMI Blog2025 (1) TMI 990X X X X Extracts X X X X X X X X Extracts X X X X ..... dra Athawale , Advocate for the Appellant Shri Aditya Singh Parihar , Superintendent , Authorised Representative for the Respondent ORDER PER : DR. SUVENDU KUMAR PATI Demand and confirmation of Service Tax of Rs.9,63,562/- alongwith interest and penalty on the Appellant for providing "Renting of Immovable Property Service" that received approval of the Commissioner (Appeals) vide his above ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sfully. Hence the appeal before this Tribunal. 3. We have heard submission from both the sides and perused the case record alongwith relevant provision of law. As could be noticed from definition of "Renting of Immovable Property Services" as provided under Section 65(105)(zzzz) of the Finance Act, 1994, means "any service provided or to be provided to any person, by any other person in relation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt land; (d) Land used for educational, sports, circus, entertainment and parking purposes; and (e) Building used solely for residential purposes and buildings used for the purposes of accommodation, including hotels, hostels, boarding houses, holiday accommodation, tents, camping facilities. ( underlined to emphasise ) Explanation 2.- For the purposes of this sub-clause, an immovable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant was engaged in hotel business. The conducting agreement annexed to the appeal memo and relied upon by the parties indicates that Appellant was owner of the premises that was leased for the purpose of hotel business. This Section 85(zzzz) was brought into the statute book on 08.05.2010 with retrospective effect from 01.06.2007. Therefore, the demand made under the category of renting of i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices are to be provided for less than three months. Therefore, the demand confirmed against the Appellant on "Renting of Immovable Property Service" is unsustainable both in law and fact. Hence the order. THE ORDER 5. The appeal is allowed and the order passed by the Commissioner of Central Excise (Appeals-I), Pune vide Order-in-Appeal No. PUNEXCUS- 001-APP-0224 To 225-15-16 dated 04.02.2016 i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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