Service tax on renting of immovable property

Renting of immovable property is liable for service tax u/s 65(105)(zzzz) of finance act 1994. but does not include land for solely purpose for agriculture, aquaculture, farming, forestry, animal husbandry, mining purpose. land used for educational, sports, circus, entertainment and parking purpose building used for residential purpose, accommodation includes hotel, boarding houses, tents, camping facilities etc.