renting of vacant land in a mine.

[NEERAJ KUMAR, RANCHI]

If some mine owner lets out   some portion of the vacant land of his mine  to some person for storing his goods in lieu of monetary consideration. Is such kind of service leviable to service tax . Kindly reply.

AI Summary

Renting of immovable property: lease of vacant mine land for commercial storage may attract service tax despite mining exclusion.
Renting vacant land within a mine for commercial storage is likely taxable under the negative-list regime because renting of immovable property for business is a service and no specific exemption for mine land exists; prior to the negative-list era, the exclusion of land used solely for mining supports an argument against taxability, though the department may dispute that exclusion where the land is used for storage.