2017 (6) TMI 1073

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.... ORDER Per: S. K. Mohanty This appeal is directed against the impugned order dated 12.10.2011 passed by the Commissioner (Appeals), Central Excise, Jaipur-II. 2. Brief facts of the case are that for the period June 2007 to February 2009, the Department initiated show cause proceeding against the appellant, alleging that it had let out housing quarters and other premises on rent to its contra....

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.... purview of the taxable service. With regard to other premises rented out by the appellant, the ld. Advocate submitted that the appellant was eligible for threshold exemption under Notification dated 01.03.2005 and thus, was not liable to pay any service tax. He also submitted that Explanation-2 appended to Section 65(105)(zzzz) ibid will not have any application inasmuch as the housing quarters a....

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.... the explanation-2 appended to the said definition, providing that use of immovable property partly for business or commerce and partly for residential or any other purposes should be construed as immovable property for use in course or furtherance of business or commerce. We find that the submission of the appellant that the housing quarters are located at a different place, than the other premis....