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2014 (2) TMI 759

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....rma ORDER The Issue involved in the present appeal is payment of Service Tax on renting of property. In terms of the Hon'ble Delhi High Court decision in the case of M/s. Home Solution Retail India order dated 18.04.2009, it was held that the service of renting of immovable property by itself cannot be regarded as service. Subsequently, there was retrospective amendment introduced with effec....