Service Tax Payable on Free Room Nights & Food Discounts Given Under Lease Agreement

Hotel President Planet Vs Principal Commissioner of CGST & Central Excise (CESTAT Delhi) The appeal concerns the confirmation of service tax, interest, and penalty on a hotel property leased by the appellant, Hotel President Planet, to Hotel Lemon Tree under a lease agreement dated 25 March 2008. The appellant was registered for service tax under the category of Renting of Immovable Property and had leased out its New Delhi hotel to the lessee. During an audit covering October 2016 to June 2017, authorities examined the lease agreement and observed that, apart from the contracted rent, the...