https://www.taxtmi.com/caselaws?id=34571 Service tax was held not leviable on amounts attributable to renting of hotel rooms when the hotel and its garden were rented out for mandap use. The Tribunal noted that an earlier stay order had taken a prima facie view that tax was not payable on charges recovered for renting the hotel, and relied on precedent indicating that the levy in this context applied to halls attached to a hotel, not to hotel rooms. The impugned order was set aside. en-us Wed, 29 Apr 2009 00:00:00 +0530 Tue, 03 Nov 2009 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34571 Service tax was held not leviable on amounts attributable to renting of hotel rooms when the hotel and its garden were rented out for mandap use. The Tribunal noted that an earlier stay order had taken a prima facie view that tax was not payable on charges recovered for renting the hotel, and relied on precedent indicating that the levy in this context applied to halls attached to a hotel, not to hotel rooms. The impugned order was set aside. Case-Laws Service Tax Wed, 29 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34571