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2018 (8) TMI 25 - CESTAT MUMBAIRenting of immovable property service - Whether the appellant are required to discharge service tax on the amount of rent received for leasing out their premises to M/s. Travelline International for carrying out hotel business on the said premises and whether the penalty is imposable on the appellant for failure to discharge the same and the quantum of penalty? Held that:- Ld. Commissioner (Appeals) after interpretation of the scope of the definition of renting of immovable property prescribed under Section 65(105) (zzzz) of the Finance Act, 1994, particularly Explanation-I and Clause (d) thereof, recorded a categorical finding that the building have been given to M/s. Travelline International for carrying out the hotel business which consist 4 Conference Halls apart from rooms, kitchen, bar room etc. and thus the hotel was not used exclusively for residential or personal accommodation purposes - there is no discrepancy in the said reasoning of the Ld. Commissioner (Appeals) in absence of any evidence produced by the assessee-appellant, rebutting the said findings of the Ld. Commissioner (Appeals). Appeal disposed off.
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