Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights April 2017 Year 2017 This

Renting of immovable property services - The term “hotel” is not ...

Service Tax

April 27, 2017

Renting of immovable property services - The term “hotel” is not defined in the Finance Act, 1994 - buildings used for or as hotels do not amount to immovable property for the purpose of service tax - demand set aside - AT

View Source

 


 

You may also like:

  1. Renting of buildings used for the purpose of accommodation including hotels, meaning thereby renting of a building for a hotel, is covered by the exclusionary clause and...

  2. Renting of Immovable Property service - There is no liability of service tax in respect of property of ‘Hotel Chandela’ leased out for running, operating, etc. to IHCL AT

  3. Renting of Immovable Property Services or not - assignment of entire business of the hotel to IHCL - scope of definition - immovable property buildings used for the...

  4. Nature of activity - Renting of Immovable Property Service or not? - It is sharing of profit of the business of the hotel and not a consideration paid for renting of the...

  5. Renting of immovable property - Whether long term leases of immovable property are outside the purview of the taxable service enumerated and defined in Section 65(105)...

  6. Renting of immovable property - the definition excludes buildings used for the purpose of accommodation, including hotels. It has not been disputed by the lower...

  7. Service of renting of immovable property - Considering the definition of immovable property, the same does not include building used solely for residential purposes and...

  8. CENVAT Credit - input services - Short term hotel accommodation service - rent-a-cab service - outdoor catering and housekeeping services - Credit allowed on different...

  9. CENVAT Credit - Construction of the Hotel Building - commonly used input services - security services - Internet Services - in view of Rule 6(5) of CCR thereof no...

  10. CENVAT Credit - input services - Short term hotel accommodation - rent-a-cab - outdoor catering - these services are essential for providing output services, credit allowed - AT

 

Quick Updates:Latest Updates