Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (10) TMI 872 - AT - Service TaxRenting of immovable property - leasing/renting of immovable property for a hotel - Held that:- the issue is no more res integra and the Tribunal in the case of Jai Mahal Hotels Private Limited Vs. CCE [2014 (7) TMI 540 - CESTAT NEW DELHI] has held that leasing/renting of immovable property for a hotel is expressly excluded from the ambit of the taxable service under Section 65(105)(zzzz). - appellants were under no tax liability for payment of service tax on the said activity. Renting of another premises - assessee treated the entire consideration, as cum-tax - Held that:- Original Adjudicating Authority directed to examine and verify the above ledger and their claim that the tax amount has not been given to them by their customers and to re-decide the issue accordingly - matter remanded back.
|