2025 (1) TMI 990

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....EMBER ( TECHNICAL ) Shri Devendra Athawale , Advocate for the Appellant Shri Aditya Singh Parihar , Superintendent , Authorised Representative for the Respondent ORDER PER : DR. SUVENDU KUMAR PATI Demand and confirmation of Service Tax of Rs.9,63,562/- alongwith interest and penalty on the Appellant for providing "Renting of Immovable Property Service" that received approval of the ....

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....fore the Commissioner (Appeals) unsuccessfully. Hence the appeal before this Tribunal. 3. We have heard submission from both the sides and perused the case record alongwith relevant provision of law. As could be noticed from definition of "Renting of Immovable Property Services" as provided under Section 65(105)(zzzz) of the Finance Act, 1994, means "any service provided or to be provided to an....

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....c) Vacant land, whether or not having facilities clearly incidental to the use of such vacant land; (d) Land used for educational, sports, circus, entertainment and parking purposes; and (e) Building used solely for residential purposes and buildings used for the purposes of accommodation, including hotels, hostels, boarding houses, holiday accommodation, tents, camping facilitie....

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....n in the show-cause notice and findings in the Order-in-Original and Order-in-Appeal are based on the premises that Appellant was engaged in hotel business. The conducting agreement annexed to the appeal memo and relied upon by the parties indicates that Appellant was owner of the premises that was leased for the purpose of hotel business. This Section 85(zzzz) was brought into the statute book on....