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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