2014 (4) TMI 686

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..... For the Respondent : Shri K.P. Muralidharan, Supdt.-AR JUDGEMENT Per Pradip Kumar Das: The applicant filed this application for waiver of pre-deposit of tax of Rs.3,06,601/- along with interest for the period Jun.'07 to Mar.'09. The issue involved in this case is whether the applicant is liable to pay service tax on the charges for leasing out the 'projection theatre' under the categ....

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....mmovable Property'. 4. After hearing both sides and on perusal of the record, we find that Section 65(90a) of Finance Act, 1994 renting of immovable property includes renting, letting, leasing, licensing or other similar arrangements of immovable property for use in the course of furtherance of business and commerce. Explanation 1 of the said definition provides that for the purpose of this cla....