https://www.taxtmi.com/caselaws?id=785466 Service tax demand challenged on amounts received for renting immovable property used to operate a luxury hotel. The analysis rests on the exclusionary clause that exempts renting of immovable property used for accommodation, including hotels; therefore Explanation 2 cannot be read to impose service tax where Explanation 1 excludes such accommodation use. Reliance was placed on prior tribunal reasoning that renting a building for a hotel falls within the exclusion. Consequence: the demand based on treating hotel letting as taxable service was set aside and the appeal allowed. en-us Tue, 02 Dec 2025 00:00:00 +0530 Fri, 23 Jan 2026 11:45:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785466 Service tax demand challenged on amounts received for renting immovable property used to operate a luxury hotel. The analysis rests on the exclusionary clause that exempts renting of immovable property used for accommodation, including hotels; therefore Explanation 2 cannot be read to impose service tax where Explanation 1 excludes such accommodation use. Reliance was placed on prior tribunal reasoning that renting a building for a hotel falls within the exclusion. Consequence: the demand based on treating hotel letting as taxable service was set aside and the appeal allowed. Case-Laws Service Tax Tue, 02 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785466