Renting of building used as hotel not liable to Service Tax; CESTAT set aside demand of Service Tax against actor Rajinikanth leased property
“The term ‘hotel’ has not been defined in the Finance Act, 1994. In the trade parlance, hotels providing additional facilities such as restaurants, banquet hall, conference hall, bar and health club are recognized as ‘Full-Service Hotel’ – which is the opposite of a ‘Limited-Service Hotel’ or a ‘Budget-Friendly Hotel’, with bare or limited facilities.”