https://www.taxtmi.com/highlights?id=70248 Nature of activity - Renting of Immovable Property Service or not? - It is sharing of profit of the business of the hotel and not a consideration paid for renting of the Hotel Building. If the business is at a loss or suppose the hotel has to be closed down (for eg., in a situation like lockdown during COVID-19) there may not be any income for the hotel. The appellant then does not get any consideration. - Demand set aside - AT en-us Sat, 10 Jun 2023 10:03:41 +0530 Sat, 10 Jun 2023 10:03:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=70248 Nature of activity - Renting of Immovable Property Service or not? - It is sharing of profit of the business of the hotel and not a consideration paid for renting of the Hotel Building. If the business is at a loss or suppose the hotel has to be closed down (for eg., in a situation like lockdown during COVID-19) there may not be any income for the hotel. The appellant then does not get any consideration. - Demand set aside - AT Highlights Service Tax Sat, 10 Jun 2023 10:03:41 +0530 https://www.taxtmi.com/highlights?id=70248