https://www.taxtmi.com/article/detailed?id=15993 Whether a leased building used as a hotel with ancillary restaurant, banquet, conference, bar and health club facilities falls within the statutory exclusion for buildings used for accommodation depends on whether those facilities are integral and incidental to the hotel business. If they do not demonstrate separate, independent commercial use of parts of the premises, the property continues to qualify as a building used for accommodation and remains excluded from the taxable description of renting of immovable property for furtherance of business or commerce. en-us Tue, 10 Mar 2026 09:25:09 +0530 Tue, 10 Mar 2026 09:25:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15993 Whether a leased building used as a hotel with ancillary restaurant, banquet, conference, bar and health club facilities falls within the statutory exclusion for buildings used for accommodation depends on whether those facilities are integral and incidental to the hotel business. If they do not demonstrate separate, independent commercial use of parts of the premises, the property continues to qualify as a building used for accommodation and remains excluded from the taxable description of renting of immovable property for furtherance of business or commerce. Articles Service Tax Tue, 10 Mar 2026 09:25:09 +0530 https://www.taxtmi.com/article/detailed?id=15993