Renting hotel building did not fall under renting of immovable property services

CESTAT, BANGALORE BENCH Ambience Constructions India Ltd. Versus Commissioner of Service Tax, Hyderabad FINAL ORDER NO. 699 OF 2012 APPEAL NO. ST/2266 OF 2010 OCTOBER 25, 2012 ORDER 1. In this appeal filed by the assessee, the short question to be considered is whether their claim of refund of Rs. 1,20,218/- which was filed on 28.01.2009 is hit by limitation or not. The appellant has waived personal hearing. 2. The appellant had paid service tax on renting of various immovable properties during the material period. An amount of Rs. 1,20,218/- was paid on 16.01.2008 towards ser...