Service Tax on Renting – Immovable property do not include hotels, hostels, boarding houses, Residential House property

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DELHI CESTAT

M/s PARADISE MEHAK PROPERTIES PVT LTD

Versus

COMMISSIONER OF CENTRAL EXCISE, JAIPUR-I

No. – 1618 of 2011

Order No. – ST/S/446/2012-CUS

Dated – April 13, 2012

Appellant has rented out / leased the land along with the entire building, swimming pool and restaurant, bar, parking etc. with all the facilities as provided in the base building and the amenities and facilities under an agreement on monthly rental basis and a hotel is being run in the said building by M/s. Royal Orchid Banjara Pvt. Ltd. – in view of Explanation-1, clause (d) to the entry in section 65(105)(zzzz), it cannot be said to renting of immovable property.