https://www.taxtmi.com/caselaws?id=249503 The Tribunal ruled in favor of the appellant, holding that leasing buildings for hotels does not constitute a taxable service under the provision related to "renting of immovable property." The exclusionary clause regarding buildings used for hotels was pivotal in determining the transaction's tax liability. The Tribunal's interpretation differed from the lower Authorities, citing a previous judgment supporting their conclusion. Consequently, the Tribunal allowed the appeals, quashed the orders confirming the levy and service tax, and found the transaction to be outside the taxable service scope. en-us Thu, 08 May 2014 00:00:00 +0530 Sat, 17 Jan 2015 14:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249503 The Tribunal ruled in favor of the appellant, holding that leasing buildings for hotels does not constitute a taxable service under the provision related to "renting of immovable property." The exclusionary clause regarding buildings used for hotels was pivotal in determining the transaction's tax liability. The Tribunal's interpretation differed from the lower Authorities, citing a previous judgment supporting their conclusion. Consequently, the Tribunal allowed the appeals, quashed the orders confirming the levy and service tax, and found the transaction to be outside the taxable service scope. Case-Laws Service Tax Thu, 08 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249503