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2018 (4) TMI 483 - AT - Service TaxDemand of service tax - letting out the cottage/ rooms in their hotel/ resort - scope of SCN - Held that: - the demand against the Appellant was proposed under the category of ‘Business Support Service’ but was confirmed under category of ‘Renting of Immovable Property Service’. Clearly the demand was confirmed by going beyond the scope of show cause notice. The appellant can give room on rent to other party and it is not necessary that it is only for parties who take locations on Hire for shooting. It can be used for two different parties for two different purposes. The room/ cottages are meant for stay and not for letting out for hire for the purpose of shooting - demand of service tax set aside. Appeal allowed - decided in favor of appellant.
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