https://www.taxtmi.com/caselaws?id=358372 The Tribunal set aside the service tax demand and penalties imposed on the Appellant for letting out rooms/cottages in their hotel/resort. The Tribunal found that the demand exceeded the scope of the show cause notice, the deeming fiction under Section 65 (105) (zzzz) was not applicable, and rooms/cottages fell under 'Renting of Immovable Property Services', not 'Short term accommodation services'. The Appellant's appeal was allowed, emphasizing the distinction between services and rejecting the grounds for penalties under sections 76 and 77 of the Finance Act, 1994. en-us Wed, 21 Mar 2018 00:00:00 +0530 Fri, 12 Apr 2019 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358372 The Tribunal set aside the service tax demand and penalties imposed on the Appellant for letting out rooms/cottages in their hotel/resort. The Tribunal found that the demand exceeded the scope of the show cause notice, the deeming fiction under Section 65 (105) (zzzz) was not applicable, and rooms/cottages fell under 'Renting of Immovable Property Services', not 'Short term accommodation services'. The Appellant's appeal was allowed, emphasizing the distinction between services and rejecting the grounds for penalties under sections 76 and 77 of the Finance Act, 1994. Case-Laws Service Tax Wed, 21 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358372