Renting of immovable property for hotel is excluded from the ambit of section 65(105)(zzzz)

Spencer International Hotels Ltd Vs Commissioner of GST & Central Excise (CESTAT Chennai) CESTAT Chennai held that renting of immovable property for a hotel is expressly excluded from the ambit of the taxable service in Section 65(105)(zzzz) of the Finance Act, 1994. Accordingly, demand not sustainable. Facts- Intelligence was gathered that the appellant is providing taxable service and has not registered themselves nor paid any service tax for service rendered under the category of ‘Renting of Immovable Property Service’. On investigation, it revealed that an agreement was entered int...