https://www.taxtmi.com/caselaws?id=793260 Renting of premises used as hostel accommodation for students was held to fall within the exemption for renting of a residential dwelling for use as residence, because the exemption is activity-specific and turns on the ultimate residential use rather than on whether the lessee itself occupies the premises as its own residence. On that construction, the rental income was not liable to service tax. The refund claim was also maintainable, and the denial of refund was set aside with consequential relief. en-us Wed, 10 Jun 2026 00:00:00 +0530 Fri, 12 Jun 2026 08:44:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793260 Renting of premises used as hostel accommodation for students was held to fall within the exemption for renting of a residential dwelling for use as residence, because the exemption is activity-specific and turns on the ultimate residential use rather than on whether the lessee itself occupies the premises as its own residence. On that construction, the rental income was not liable to service tax. The refund claim was also maintainable, and the denial of refund was set aside with consequential relief. Case-Laws Service Tax Wed, 10 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793260