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2012 (2) TMI 26 - HC - Service Tax‘Accommodation service' – Section 65(105)(zzzzw) of Finance Act, 1994 - Tirumala Tirupati Devasthanams (TTD) is constituted under the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act, 1987, running some guest houses for pilgrims – Held that:- There is no doubt that the petitioner is running guest houses by whatever name they are called whether it is a shelter for pilgrims or any other name. There is no dispute that it has been running these guest houses for a considerable time. Under these circumstances, the petitioner is liable to have itself registered for payment of service tax. We find no error in the view taken by the respondents in this regard – Decided against the assessee.
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