The Tribunal viewed that the demand of service tax cannot are being sustained when the premises are rented out for accommodation and related activities
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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