https://www.taxtmi.com/caselaws?id=345612 The Tribunal held that the appellant, engaged in manufacturing excisable goods, was not liable to pay service tax on the rent of leased premises under renting of immovable property service. The appellant was found entitled to exemption under Notification No. 06/2005-ST as they did not violate the specified conditions. The Tribunal concluded that the renting of immovable property and the manufacturing activity were distinct, and the appellant's cenvat credit for manufacturing did not impact their service of renting immovable property. Therefore, the appellant was not liable to pay any service tax, and the appeal was allowed. en-us Fri, 07 Jul 2017 00:00:00 +0530 Tue, 02 Jan 2018 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345612 The Tribunal held that the appellant, engaged in manufacturing excisable goods, was not liable to pay service tax on the rent of leased premises under renting of immovable property service. The appellant was found entitled to exemption under Notification No. 06/2005-ST as they did not violate the specified conditions. The Tribunal concluded that the renting of immovable property and the manufacturing activity were distinct, and the appellant's cenvat credit for manufacturing did not impact their service of renting immovable property. Therefore, the appellant was not liable to pay any service tax, and the appeal was allowed. Case-Laws Service Tax Fri, 07 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345612