2012 (6) TMI 490

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....ndent: Shri K K Jaiswal, DR Per: Archana Wadhwa: Service Tax of Rs.19,50,612/- stands confirmed against the applicant for the period June, 2007 to June, 2008 on the ground that they have rendered the taxable service of renting of immovable property to Royal Orchid Banjara Pvt. Ltd. and as such are required to pay the Service Tax. 2. The appellant took a categorical stand before the lower ....

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....in the said building by M/s. Royal Orchid Banjara Pvt. Ltd. The said building is admittedly not for accommodation purpose of the lessee. The building provided by the appellant is being used by M/s. Royal Orchid Banjara Pvt. Ltd. to run the hotel business which is commercial in nature. The building premises provided by the appellant on rental basis, is not used as residence by the lessee himself. T....