https://www.taxtmi.com/caselaws?id=266461 The case involved a dispute over service tax liability on leasing vacant land for commercial use. The Tribunal ruled in favor of the appellant, a port trust, holding that leasing vacant land fell under the exclusion clause of taxable services and was not subject to service tax. The Tribunal rejected the revenue's arguments, allowing the appellant's appeal and denying the revenue's appeal. This judgment clarified the non-taxability of leasing vacant land for commercial purposes under the definition of renting of immovable property services. en-us Wed, 30 Sep 2015 00:00:00 +0530 Mon, 29 Feb 2016 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266461 The case involved a dispute over service tax liability on leasing vacant land for commercial use. The Tribunal ruled in favor of the appellant, a port trust, holding that leasing vacant land fell under the exclusion clause of taxable services and was not subject to service tax. The Tribunal rejected the revenue's arguments, allowing the appellant's appeal and denying the revenue's appeal. This judgment clarified the non-taxability of leasing vacant land for commercial purposes under the definition of renting of immovable property services. Case-Laws Service Tax Wed, 30 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266461