https://www.taxtmi.com/caselaws?id=33136 HC held that renting of immovable property for use in the course or furtherance of business does not by itself constitute a taxable service because it lacks value addition; only where additional services (e.g., air conditioning) accompany the renting would Section 65(105)(zzzz) apply. The court found the impugned notification and circular insofar as they purported to levy service tax on pure renting of immovable property to be incorrect and ultra vires the Act, and allowed the writ petitions to that extent. en-us Sat, 18 Apr 2009 00:00:00 +0530 Thu, 04 Sep 2025 15:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33136 HC held that renting of immovable property for use in the course or furtherance of business does not by itself constitute a taxable service because it lacks value addition; only where additional services (e.g., air conditioning) accompany the renting would Section 65(105)(zzzz) apply. The court found the impugned notification and circular insofar as they purported to levy service tax on pure renting of immovable property to be incorrect and ultra vires the Act, and allowed the writ petitions to that extent. Case-Laws Service Tax Sat, 18 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33136