Rajinikanth Case: Service Tax on Hotel Lease Set Aside as Hotel Buildings Excluded

R. Rajinikanth Vs Commissioner of GST & Central Excise (CESTAT Chennai) The appeals were filed against Order-in-Appeal Nos. 27 and 28/2016 dated 23.02.2016 passed by the Commissioner of Service Tax (Appeals-II), Chennai. The dispute concerned the levy of service tax on the renting of a multistorey building owned by the appellant and leased to a company for operating a hotel. The appellant had leased the premises to M/s Vasantha Bhavan Hotels India Pvt. Ltd. for running a hotel. The department alleged that the appellant had not paid service tax on the rental income even though the property ...