https://www.taxtmi.com/forum/issue?id=4913 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. en-us Tue, 06 Nov 2012 22:57:41 +0530 Thu, 23 Jan 2025 15:57:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4913 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. Discussion-Forum Service Tax Tue, 06 Nov 2012 22:57:41 +0530 https://www.taxtmi.com/forum/issue?id=4913