Renting of immovable property

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....nting, for use in the course of or, for furtherance of, business or commerce Explanation 1.--For the purposes of this sub-clause, "immovable property" includes-- (i) building and part of a building, and the land appurtenant thereto; (ii) land incidental to the use of such building or part of a building; (iii) the common or shared areas and facilities relating thereto; and (iv) in case of a bu....

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....e of business or commerce; Explanation 2.--For the purposes of this sub-clause, an immovable property partly for use in the course or furtherance of business or commerce and partly for residential or any other purposes shall be deemed to be immovable property for use in the course or furtherance of business or commerce; Who is the receiver of service Any person Who is the provider of service ....

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....nation 2.-- For the removal of doubts, it is hereby declared that for the purposes of this clause "renting of immovable property" includes allowing or permitting the use of space in an immovable property, irrespective of the transfer of possession or control of the said immovable property; Meaning of Commercial Training or Coaching Centre - 65(27) "commercial training or coaching centre" means ....