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 t

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