https://www.taxtmi.com/caselaws?id=764926 The Tribunal determined that the Appellant's services did not fall under "Renting of Immovable Property Service" as defined in Section 65(105)(zzzz) of the Finance Act, 1994, due to the statutory exclusion for properties used solely for accommodation, such as hotels. The court emphasized strict interpretation of tax statutes and found the service tax demand unsustainable. No alternative classification under "hotel accommodation service" was applicable, as there was no demand or contractual basis for short-term accommodation. The appeal was allowed, and the service tax demand was set aside, granting relief to the Appellant. en-us Tue, 21 Jan 2025 00:00:00 +0530 Wed, 22 Jan 2025 08:21:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764926 The Tribunal determined that the Appellant's services did not fall under "Renting of Immovable Property Service" as defined in Section 65(105)(zzzz) of the Finance Act, 1994, due to the statutory exclusion for properties used solely for accommodation, such as hotels. The court emphasized strict interpretation of tax statutes and found the service tax demand unsustainable. No alternative classification under "hotel accommodation service" was applicable, as there was no demand or contractual basis for short-term accommodation. The appeal was allowed, and the service tax demand was set aside, granting relief to the Appellant. Case-Laws Service Tax Tue, 21 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764926