TMI Blog2012 (2) TMI 26X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance Act. 3.The petitioner responded to the notices, but an order was issued on 25.5.2011 to the effect that the petitioner should obtain Service Tax Registration immediately under the category of accommodation service' and pay the service tax with effect from 1.5.2011. 4.Feeling aggrieved, the petitioner has filed the present writ petition. It is contended that the petitioner is not a club o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also and in clause 65(105) thereof, the Parliament has inserted sub-clause (zzzzw), which deals with the applicability of service tax to the following category of persons. 65(105)(zzzzw). To any person by a hotel, inn, guest house, club or camp-site, by whatever name called, for providing of accommodation for a continuous period of less than three months. 7.There is no doubt that the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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