https://www.taxtmi.com/caselaws?id=397584 The Appellate Authority upheld the classification of services provided by Sri DMS Hospitality Private Limited to Sodexo Food Solutions India Private Limited and by the building owner to Sri DMS Hospitality Private Limited under SAC 997212, subject to tax under entry no. 16 of Notification No. 11/2017 - Central Tax (Rate). The exemption under Notification No. 12/2017-Central Tax (Rate) for renting residential dwellings was deemed inapplicable as the premises were not for residential use. Additionally, the EMI charged and security services provided were found taxable under the CGST Act. The appeal by Sri DMS Hospitality Private Limited was dismissed. en-us Sun, 23 Feb 2020 00:00:00 +0530 Wed, 19 Mar 2025 16:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397584 The Appellate Authority upheld the classification of services provided by Sri DMS Hospitality Private Limited to Sodexo Food Solutions India Private Limited and by the building owner to Sri DMS Hospitality Private Limited under SAC 997212, subject to tax under entry no. 16 of Notification No. 11/2017 - Central Tax (Rate). The exemption under Notification No. 12/2017-Central Tax (Rate) for renting residential dwellings was deemed inapplicable as the premises were not for residential use. Additionally, the EMI charged and security services provided were found taxable under the CGST Act. The appeal by Sri DMS Hospitality Private Limited was dismissed. Case-Laws GST Sun, 23 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397584