https://www.taxtmi.com/caselaws?id=796920 Renting residential dwellings for use as residence falls within the service-tax exclusion under Section 66D(m) of the Finance Act, 1994. Lease evidence established residential use for the first three properties, consistent with acceptance of the same lease terms for a later period. The fourth property was also leased for residential use by employees. All four properties therefore met the statutory condition, making the related service-tax demand, interest and penalty unsustainable. en-us Tue, 11 Aug 2026 00:00:00 +0530 Thu, 13 Aug 2026 08:30:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796920 Renting residential dwellings for use as residence falls within the service-tax exclusion under Section 66D(m) of the Finance Act, 1994. Lease evidence established residential use for the first three properties, consistent with acceptance of the same lease terms for a later period. The fourth property was also leased for residential use by employees. All four properties therefore met the statutory condition, making the related service-tax demand, interest and penalty unsustainable. Case-Laws Service Tax Tue, 11 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796920