https://www.taxtmi.com/caselaws?id=342166 The Appellate Tribunal ruled in favor of the appellant, holding that the service tax liability under the "renting of immovable property services" category did not apply to buildings used for accommodation like hotels, based on the exclusionary provisions and precedents cited. The Tribunal concluded that buildings utilized as hotels are not considered immovable property for service tax purposes, setting aside the demand for service tax against the appellant. en-us Tue, 25 Apr 2017 00:00:00 +0530 Wed, 31 May 2017 14:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342166 The Appellate Tribunal ruled in favor of the appellant, holding that the service tax liability under the "renting of immovable property services" category did not apply to buildings used for accommodation like hotels, based on the exclusionary provisions and precedents cited. The Tribunal concluded that buildings utilized as hotels are not considered immovable property for service tax purposes, setting aside the demand for service tax against the appellant. Case-Laws Service Tax Tue, 25 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342166