Vacant Land Rental Excluded from 'Renting of Immovable Property' under Sec 65(90a), Not a Taxable Service per Sec 65(105)(zzzz.

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....Vacant land in possession of the appellant is excluded from the ‘renting of immovable property' as defined in Section 65(90a) and from the definition of taxable service as per Section 65 (105) (zzzz) if the vacant land is given for rent - AT....