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Case Law Details

Case Name : Spencer International Hotels Ltd Vs Commissioner of GST & Central Excise (CESTAT Chennai)
Appeal Number : Service Tax Appeal No. 40737 of 2014
Date of Judgement/Order : 22/06/2023
Related Assessment Year :
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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. Accordin

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