Rent from Hotel Properties Exempt from Service Tax as Accommodation Use Excludes Them from "Immovable Property" Definition.

Renting of immovable property - the definition excludes buildings used for the purpose of accommodation, including hotels. It has not been disputed by the lower authorities that the portion of the premises rented out to M/s. Savi Associates has been used for running a hotel - rent to be excluded - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X