Tax on Renting Immovable Property for Business Use Overturned; Nature of Parties Irrelevant to Tax Scope.

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....Renting of immovable property service - case of Revenue is that since the property is used for furtherance of business or commerce, the renting of immovable property service is liable to tax - The argument of revenue is not correct - The nature of contracting parties or the occupation of the occupant has no relevance to decide the scope of the tax entry - demand set aside - AT....