https://www.taxtmi.com/caselaws?id=802508 Renting a residential dwelling for use as a residence, including a hostel used for student accommodation, falls outside taxable services under the negative list in section 66D of the Finance Act, 1994. Rental income from such use is not subject to service tax. Cenvat credit requires a taxable output service, qualifying input services, and compliance with documentary and record-keeping requirements under the Cenvat Credit Rules. Entitlement requires evidence that the applicable conditions are met. en-us Wed, 04 Nov 2026 00:00:00 +0530 Sat, 07 Nov 2026 08:22:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802508 Renting a residential dwelling for use as a residence, including a hostel used for student accommodation, falls outside taxable services under the negative list in section 66D of the Finance Act, 1994. Rental income from such use is not subject to service tax. Cenvat credit requires a taxable output service, qualifying input services, and compliance with documentary and record-keeping requirements under the Cenvat Credit Rules. Entitlement requires evidence that the applicable conditions are met. Case-Laws Service Tax Wed, 04 Nov 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802508