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Service Tax - Highlights / Catch Notes

Home Highlights February 2018 Year 2018 This

Refund claim - Renting of Immovable Property Services - for ...


Refund Claim Denied for Property Used as Hotel; Renting Activities Classified as Business Use Under Relevant Rules.

February 5, 2018

Case Laws     Service Tax     AT

Refund claim - Renting of Immovable Property Services - for residential / accommodation purpose or otherwise - the Scheduled Property is rented out for running of Hotel, Lodging House and allied/related activities. The Restaurant, Coffee Shop etc., are facilities attached to the business of renting of Hotel - refund not allowed - AT

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