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    Service Tax

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

    Service Tax Demand on Renting Hotels Dismissed: Buildings Not Considered Immovable Property Under Finance Act, 1994.

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    Service TaxApril 27, 2017Case LawsAT

    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

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