No service tax on properties rented out for accommodation & related activities

Rattha Holding Company Pvt Ltd Vs Commissioner of GST and Central Excise (CESTAT Chennai)

In the case of Rattha Holding Company Pvt Ltd vs Commissioner of GST and Central Excise (CESTAT Chennai), the issue of service tax liability on renting immovable properties was contested. The appellants faced allegations of not discharging service tax obligations on various transactions, including renting out property for accommodation and other services.

The appellants, registered for providing Renting of Immovable Property services, were accused of not paying service tax on rentals re

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