Lease of Hotel-Like Rooms Not Exempt from Tax, AAR Rules; Not Classified as Residential Dwelling Under Exemption.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Group of lessors - Renting of residential premises - They are like hotel rooms and the entire leased premises has 42 rooms, which can by no imagination be termed as a residential dwelling - The lease services does not fall under the exemption “Services by way of renting of residential dwelling for use as residence” - AAR....