https://www.taxtmi.com/caselaws?id=214178 The Tribunal ruled in favor of the appellant, recognizing the exemption clause for properties used for commercial activities like running a hotel. The judgment clarified the interpretation of immovable property for service tax liability, emphasizing exclusions for buildings used solely for residential or accommodation purposes like hotels. The Tribunal found the appellant had a strong case, indicating the stay petition should be unconditionally allowed, highlighting the distinction between residential and commercial property for tax purposes. en-us Fri, 13 Apr 2012 00:00:00 +0530 Thu, 09 Jan 2014 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214178 The Tribunal ruled in favor of the appellant, recognizing the exemption clause for properties used for commercial activities like running a hotel. The judgment clarified the interpretation of immovable property for service tax liability, emphasizing exclusions for buildings used solely for residential or accommodation purposes like hotels. The Tribunal found the appellant had a strong case, indicating the stay petition should be unconditionally allowed, highlighting the distinction between residential and commercial property for tax purposes. Case-Laws Service Tax Fri, 13 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214178