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        Service Tax

        2009 (4) TMI 127 - AT - Service Tax

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        CESTAT rules service tax not applicable on hotel room revenue The Appellate Tribunal CESTAT, New Delhi ruled in favor of the appellant, a hotel owner, stating that service tax is not leviable on the portion of ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            CESTAT rules service tax not applicable on hotel room revenue

                            The Appellate Tribunal CESTAT, New Delhi ruled in favor of the appellant, a hotel owner, stating that service tax is not leviable on the portion of revenue attributed to renting hotel rooms. The tribunal found that a previous decision supported the appellant's case, confirming that service tax is not applicable to renting hotel rooms. The impugned order was set aside, and the appeal was allowed.


                            The Appellate Tribunal CESTAT, New Delhi ruled in favor of the appellant, a hotel owner, stating that service tax is not leviable on the portion of revenue attributed to renting hotel rooms. The tribunal found that a previous decision supported the appellant's case, confirming that service tax is not applicable to renting hotel rooms. The impugned order was set aside, and the appeal was allowed.
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