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1. Exemption from GST - Letting out of residential property for commercial use - Establishing the branch/office of the Lessee - The property in question has been...

2. Nature of renting - commercial or residential - the building was let out to the appellant for residential use by one of its employees. Even if we consider that the said...

3. Exemption from GST - leasing of residential premises as hostel to students and working professionals - It evident that the expression 'residence' and 'dwelling' have...

4. Group of lessors - Renting of residential premises - They are like hotel rooms and the entire leased premises has 42 rooms, which can by no imagination be termed as a...

5. Denial of the exemption u/s 54 - Nature of property sold - as far as shops are concerned, even where they are built on a residential plot of land (land use not being...

6. Input service - Refund - service tax paid on construction services within factory premises - construction of the residential premises - credit denied - AT

7. Disallowance of payment of professional fee to the directors - allegation of paying excessive remuneration to the directors - services provided by the directors towards...

8. Liability to pay tax under the U.P. Motor Vehicles Taxation Act, 1997 - the requirement under law is to first pay the tax in advance as provided under Section 9 and...

9. Exemption from GST - Hostel accommodation - residential dwelling for use as residence services or not - The AAR found that the hostel did not qualify as a "residential...

10. Construction of Residential Complex Service - personal use or not? - tribunal is right in concluding that, if the Government of India Department could be treated as...

11. Penalty - Commercial and Industrial Construction and Residential Complex Construction Service - there is reasonable cause for not paying service tax short paid by them...

12. Exemption from GST - selling of residential flats after date of completion certificate of commercial shops or after first occupancy in building - They have received only...

13. Construction of residential complexes for sale - The fact that individual residential units were for residential use of the purchaser of UDS cannot take the complex...

14. Exemption from GST - amount received for leasing residential hostel rooms - If there is a conditional exemption in GST based on end-use, the end-use has to be determined...

15. Enhancement of late fee/penalty levied u/s 70 of FA - only the persons who are liable to pay service tax, have to file the return on time else they are liable to pay...