2017 (5) TMI 396

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....dent ORDER Per S. K. Mohanty: These appeals are directed against the impugned order dated 29.03.2012 passed by the Commissioner (Appeals), Central Excise, Jaipur-II. 2. Brief facts of the case are that the appellant is engaged in the manufacture of Lead Zink & Bulk concentrate falling under Chapter 2607, 2608 and 2617 of the Central Excise Tariff Act, 1985. The appellant is also registered wit....

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....appeal, the ld. Commissioner (Appeals) vide the impugned order has upheld the adjudged demand. 3. The ld. Advocate appearing for the appellant submitted that renting of housing quarters to its contractors for residence of their workers will be outside the scope and purview of the taxable service. With regard to other premises rented out by the appellant, the ld. Advocate submitted that the appell....

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....ion 65(105)(zzzz) ibid. Renting of premises for residential purposes is not included within the scope and preview of such taxable service, for the reason that such renting is not in connection with business or commerce. However, a deeming fiction has been created in the explanation-2 appended to the said definition, providing that use of immovable property partly for business or commerce and partl....