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Student Hostel Rentals to Educational Institutions Exempt from Service Tax: CESTAT Bangalore
Case Law Details
- Case Name
- Karinje Sripathi Bhat Vs Commissioner of Central Excise (CESTAT Bangalore)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Bangalore
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Karinje Sripathi Bhat Vs Commissioner of Central Excise (CESTAT Bangalore)
The appeal before the CESTAT Bangalore concerned the rejection of a refund claim of service tax paid on rental income received from letting out a multi-storeyed building containing 129 rooms to an educational institution for use as hostel accommodation for students and staff. The appellant had registered under the category of “Renting of Immovable Property Services” and rented the building to Alvas Educational Foundation for the period from 1 June 2014 to 30 May 2015. Although service tax ha...
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