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of <h1>Hotel Chains Misclassify Services for Cenvat Credit; Mumbai Commissioner to Reclassify IHCL Services for Compliance.</h1> The circular addresses the misuse of Cenvat Credit by hotel chains, specifically focusing on the incorrect classification of services provided by M/s Indian Hotel Corporation Ltd. (IHCL) as 'Management Consultant Services' instead of 'Business Auxiliary Services.' This misclassification allowed hotels to claim full Cenvat Credit improperly. Various field formations identified similar issues and were advised to take corrective measures. The Commissioner of Service Tax, Mumbai, is tasked with reclassifying IHCL's services and ensuring compliance. An appeal was filed against a decision that dropped demands against a hotel chain, emphasizing the responsibility of service recipients to verify service classifications.
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