Nature of activity - Renting of Immovable Property Service or ...

Hotel Profit-Sharing Not Subject to Service Tax; Renting of Immovable Property Service Demand Overturned.

June 10, 2023

Case Laws Service Tax AT

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 Hotel Building. If the business is at a loss or suppose the hotel has to be closed down (for eg., in a situation like lockdown during COVID-19) there may not be any income for the hotel. The appellant then does not get any consideration. - Demand set aside - AT

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Nature of activity - Renting of Immovable Property Service or ...

Hotel Profit-Sharing Not Subject to Service Tax; Renting of Immovable Property Service Demand Overturned.

June 10, 2023

Case Laws Service Tax AT

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