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Case Law Details

Case Name : M/s Paradise Mehak Properties Pvt Ltd Vs Commissioner of Centra
Appeal Number : Excise, JAIPUR-I (CESTAT Delhi)
Date of Judgement/Order : Order No. - ST/S/446/2012-CUS
Related Assessment Year : 13/04/2012
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Appellant has rented out / leased the land along with the entire building, swimming pool and restaurant, bar, parking etc. with all the facilities as provided in the base building and the amenities and facilities under an agreement on monthly rental basis and a hotel is being run in the said building by M/s. Royal Orchid Banjara Pvt. Ltd. – in view of Explanation-1, clause (d) to the entry in section 65(105)(zzzz), it cannot be said to renting of immovable property.

DELHI CESTAT

M/s PARADISE MEHAK PROPERTIES PVT LTD

Versus

COMMISSIONER OF CENTRAL EXCISE, JAIPUR-I

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