https://www.taxtmi.com/caselaws?id=341982 The tribunal ruled in favor of the appellants in Madhya Pradesh, setting aside the service tax liability for renting out residential quarters to contractors for employee accommodation. The tribunal emphasized that the actual usage of the property determines its nature, and merely housing contractors' employees does not automatically make it a business or commerce-related activity. The tribunal found that the property was not used for business or commerce purposes as defined in the relevant statutory provisions, leading to the conclusion that the tax liability was not legally valid. en-us Fri, 07 Apr 2017 00:00:00 +0530 Thu, 09 Nov 2017 15:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341982 The tribunal ruled in favor of the appellants in Madhya Pradesh, setting aside the service tax liability for renting out residential quarters to contractors for employee accommodation. The tribunal emphasized that the actual usage of the property determines its nature, and merely housing contractors' employees does not automatically make it a business or commerce-related activity. The tribunal found that the property was not used for business or commerce purposes as defined in the relevant statutory provisions, leading to the conclusion that the tax liability was not legally valid. Case-Laws Service Tax Fri, 07 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341982