Renting of immovable property - the definition excludes ...
Rent from Hotel Properties Exempt from Service Tax as Accommodation Use Excludes Them from "Immovable Property" Definition.
December 17, 2015
Case Laws Service Tax AT
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
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