2012 (6) TMI 490

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..... operty, the same does not include building used solely for residential purposes and building used for the purpose of accommodation including hotels, hostels, boarding houses, holidays accommodation, tents, camping facility etc.- in favour of assessee.
Archana Wadhwa, Mathew John, JJ. For Appellant: Shri B L Narasimhan, Adv. For Respondent: Shri K K Jaiswal, DR Per: Archana Wadhwa: Service T .....

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..... of tax under the said category, I find that the appellant has rented out / lease of 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 amentias 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. The said b .....

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..... er(A) held in above para that the exemption is available to the hotels, hostels etc. who provides rooms on rent to their clients and not in respect of immovable property (building) which is rented out by a person to another person to run the hotel business, therefore, the argument advanced by the appellant has no force. 5. We do not find any force in the above reasoning adopted by the Commissione .....

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