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2016 (12) TMI 544 - AT - Service TaxRenting of Immovable Property service - building used for accommodation including hotels - Explanation 1 to Section 65 (105) (zzzz) of the Finance Act, 1994 - Held that: - Explanation 1 to Section 65(105) (zzzz) of the Act makes it very clear that buildings used for residential purposes and accommodation including hotels cannot be covered under the wordings “immovable property”. In the present case, there is no dispute on the fact that the entire property/space named as ‘Hotel Chandela’ is used as hotel only; when it is so, Revenue’s stand that the service tax is liable for the renting of subject property is not correct and is untenable in the eyes of law. There is no liability of service tax in respect of property of ‘Hotel Chandela’ leased out for running, operating, etc. to IHCL - appeal allowed - decided in favor of appellant-assessee.
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