Grant of Licence to Operate and Run Hotel Business Not Taxable under ‘Renting of Immovable Property Service’: CESTAT quashes Service Tax Demand [Read Order]

By Kalyani B. Nair - On June 24, 2023 4:00 pm - 2 mins read
Grant of Licence to Operate and Run Hotel Business - Licence - Hotel Business - Renting of Immovable Property Service - CESTAT quashes Service Tax Demand - Service Tax Demand - Service Tax - taxscan

Quashing the service tax demand, the Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that the grant of licence to operate and run hotel business is not taxable under the category of ‘Renting of Immovable Property Service’. M/s.Spencer International Hotels Ltd, the appellant, is engaged in the business of running…

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