No Service Tax Demandable on Premises rented out for Accommodation and Related Activities: CESTAT

The Tribunal viewed that the demand of service tax cannot are being sustained when the premises are rented out for accommodation and related activities
CESTAT - CESTAT Chennai - Service tax - Service Tax on Accommodation - Service Tax on rented Accommodation - Taxscan

The Chennai bench of the Customs, Excise And Service Tax Appellate Tribunal ( CESTAT ) held that Service tax is not demandable on premises rented out for accommodation and related activities. M/s. Rattha Holding Company Pvt. Ltd, the appellants are registered with the Department for providing Renting of Immovable Property Services. On intelligence gathered that the…

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