https://www.taxtmi.com/caselaws?id=774344 CESTAT NEW DELHI allowed rectification application filed by assessee challenging service tax demand on property rented for hostel use. The tribunal found error apparent on record as the final order failed to consider Explanation 1 to section 65(105) which specifically excludes services related to renting buildings for residential purposes including hostels from taxable service definition. The demand was incorrectly upheld due to non-consideration of this exclusion clause, constituting apparent mistake requiring rectification. en-us Wed, 19 Feb 2025 00:00:00 +0530 Tue, 08 Jul 2025 08:36:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774344 CESTAT NEW DELHI allowed rectification application filed by assessee challenging service tax demand on property rented for hostel use. The tribunal found error apparent on record as the final order failed to consider Explanation 1 to section 65(105) which specifically excludes services related to renting buildings for residential purposes including hostels from taxable service definition. The demand was incorrectly upheld due to non-consideration of this exclusion clause, constituting apparent mistake requiring rectification. Case-Laws Service Tax Wed, 19 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774344