Home Highlights July 2014 Year 2014 This

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1. Service of renting of immovable property - Considering the definition of immovable property, the same does not include building used solely for residential purposes and...

2. Renting of immovable property - the definition excludes buildings used for the purpose of accommodation, including hotels. It has not been disputed by the lower...

3. Renting of Immovable Property Services or not - assignment of entire business of the hotel to IHCL - scope of definition - immovable property buildings used for the...

4. Refund claim - Renting of Immovable Property Services - for residential / accommodation purpose or otherwise - the Scheduled Property is rented out for running of Hotel,...

5. Refund of the Service Tax - parking charges - The legislature has used the words “land” and “vacant land” in accordance with the context, wherever applicable. When...

6. Renting services - Residential unit on Industrial plot - Exemption from GST - it can be justifiably inferred that the land was allotted to the owner for industrial...

7. Nature of activity - Renting of Immovable Property Service or not? - It is sharing of profit of the business of the hotel and not a consideration paid for renting of the...

8. CENVAT Credit - input services - Hotel Accommodation Service - For rendering such service at the site, the staff of the appellant need to be necessary accommodated at...

9. Input tax credit - GST paid for hotel stay in case of rent free hotel accommodation provided to employees of the Applicant - ITC is not available in view of section 17(5)(g)

10. Levy of service tax - tour operator service - It is the hotel that has provided the service of short-term accommodation to the customers, and the appellant has merely...

11. Depreciation on Hotel Building including the cost of land - hotel building complex was purchased at consolidated value - Merely because the parties have not specified...

12. Renting of immovable property services - The term “hotel” is not defined in the Finance Act, 1994 - buildings used for or as hotels do not amount to immovable property...

13. Taxability of service tax on transporting goods by road covered u/s 66D(p), appellant not being GTA or courier agency, amount towards facilitation of freight and...

14. The Supreme Court interpreted clauses (c) and (d) of sub-section (5) of Section 17 of the Central Goods and Services Tax Act, 2017. Regarding clause (c), the Court held...

15. Renting of residential accommodation - The clarification that renting of a residential dwelling by a proprietor of a registered proprietorship firm, who rents it in...