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Service Tax - Highlights / Catch Notes

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Renting of Immovable Property Services or not - assignment of ...


Supreme Court dismisses revenue's appeal; hotels not classified as "Renting of Immovable Property" for service tax.

September 7, 2022

Case Laws     Service Tax     SC

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 purpose of accommodation including hotels, whether comes within the scope of Renting of immovable property or not? - Revenue appeal against the CESTAT order dismissed - SC

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