2014 (7) TMI 540

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.... and December 2009 to March 2010, respectively. The appellate orders rejected appeals preferred by the appellant herein against primary adjudication orders dated 18.01.2011 and 03.06.2011. It requires to be noticed that the adjudication order dated 18.01.2011 was the culmination of the show cause notice dated 02.02.2010 and proceedings were initiated invoking the extended period of limitation, under the proviso to Section 73(1) of the Finance Act, 1994. 2. The concurrent orders passed by the authorities below concluded that the appellant had provided the taxable "renting of immovable property" service, defined in Section 65(90a) read with Section 65(105)(zzzz) of the Act. 3. Appellant in response to the show cause notices issued, conteste....

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....e "immovable property" includes the categories of properties enumerates in sub-clauses (i) to (iv) thereto. Thereafter an exclusionary clause is enacted comprising sub-clauses (a) to (d). For the purposes of this lis we are concerned with exclusionary sub clause (d). 6. Relevant to our context, sub-clause (d) under Explanation 1 to clause 65(105)(zzzz) would read: ''immovable property" does not include buildings used for the purpose of accommodation, including hotels. 7. On a true and fair construction of the relevant provisions of the exclusionary clause adverted to above, the interpretation is compelling that buildings used for or as hotels do not amount to immovable property. The legislative provision in question i.e. the exclu....

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....siness or commerce but excluding renting of immovable property by a religious body or to a religions body; renting of immovable property to an educational body, imparting skill or knowledge or lessons on any subject or field, other than a commercial training or coaching centre, are excluded. The Explanation under clause (90a) further defines the expression for use in the course or business or commerce and also incorporate a clarificatory clause for removal of doubts, not necessary for the purposes of these appeals. Similarly, in clause (zzzz) there are inclusionary or exclusionary clauses embedded. 10. On a true and fair construction of provisions of the exclusionary clause under Explanation 1 to Section 65 (105) (zzzz); and in particular ....