{"id":377991,"date":"2026-03-11T11:00:37","date_gmt":"2026-03-11T05:30:37","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=377991"},"modified":"2026-03-13T17:42:29","modified_gmt":"2026-03-13T12:12:29","slug":"cestat-set-aside-demand-of-service-tax-against-actor-rajinikanth","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2026\/03\/11\/cestat-set-aside-demand-of-service-tax-against-actor-rajinikanth\/","title":{"rendered":"Renting of building used as hotel not liable to Service Tax; CESTAT set aside demand of Service Tax against actor Rajinikanth leased property"},"content":{"rendered":"
\n

Custom, Excise & Service Tax Appellate Tribunal (CESTAT), Chennai:<\/span> In an appeal filed against order passed by the Commissioner of Service Tax (Appeals — II) wherein demand of service tax under “Renting of Immovable Property Service for furtherance of business or commerce” under Section 65(105)(zzzz<\/span>)<\/a>, Finance Act, 1994<\/a> (Finance Act) was upheld, the Division Bench of M. Ajit Kumar (Technical Member)*<\/span> and Ajayan T.V. (Judicial Member) set aside the demand holding premises continued to qualify as a building used by a hotel, falling within the specific exclusion provided under Section 65(105)(zzzz<\/span>)<\/a>, Finance Act<\/a>.<\/p>\n

Background<\/h3>\n

The appellant-R. Rajinikanth owner of multistorey building, had leased out it to Vasantha Bhavan Hotels India Pvt. Ltd. for rent as a hotel or used for the furtherance of business or commerce, but allegedly had not paid service tax for commercial use, even though the same was applicable under “Renting of Immovable Property Service for furtherance of business or commerce” under Section 65(105)(zzzz<\/span>)<\/a>, Finance Act<\/a>. Hence show-cause notice and statement of demand were issued for the period June 2007 to December 2011 and from January 2012 to June 2012 demanding an amount of Rs 46,81,870 and Rs 10,02,705 respectively along with interest and for imposing penalties. The Commissioner of Service Tax confirmed the levy of service tax along with appropriate interest but set aside the penalty imposed under Sections 77<\/a> and 78<\/a>, Finance Act<\/a>. Hence, the present appeal.<\/p>\n

The appellant submitted that the dispute arose from the lease deed executed in favour of Vasantha Bhavan Hotels India Pvt. Ltd. for running a hotel. The transaction constituted renting of immovable property for use as a hotel, which was specifically excluded from service tax under Section 65(105)(zzzz<\/span>)<\/a>, Finance Act<\/a>. It was submitted that authority below erred in invoking Explanation II to Section 65(105)(zzzz<\/span>)<\/a>, Finance Act<\/a> as the said Explanation was not applicable to the facts of the present case. It was further submitted that the statutory exemption was available to buildings used by hotels.<\/p>\n

Moot Point<\/h3>\n

Whether, the building leased out for use as a hotel with other facilities like a restaurant, banquet hall, conference hall, bar and health club, qualifies for the specific exclusion\/exemption provided under Section 65(105)(zzzz<\/span>)<\/a>, Finance Act<\/a> in respect of buildings used as hotels?<\/p>\n

Analysis, Law and Decision<\/h3>\n

The Tribunal observed that the term “Hotel” has not defined in the Finance Act. In the trade parlance, hotels providing additional facilities such as restaurants, banquet hall, conference hall, bar and health club are recognised as “Full-Service Hotel” – which is the opposite of a “Limited-Service Hotel” or a “Budget-Friendly Hotel”, with bare or limited facilities. Hence, the degree of services offered by a hotel varies depending upon its category or class. Facilities like, restaurant, banquet hall, conference hall, bar and health club etc., were not stand alone but were integral and incidental to the activity of running a hotel and were intended to cater to the needs of hotel guests.<\/p>\n

The Tribunal further observed that in the present case the facilities had not shown to result in a bifurcation of the use of the premises nor support the inference that the property was partly deployed for independent or distinct commercial activities. The Tribunal thus held those services to be a part of the hotel. Accordingly, Explanation<\/span> 2 to Section 65(105)(zzzz<\/span>) was not attracted. It was held that the premises qualified as a building used by a hotel, squarely falling within the specific exclusion provided under Section 65(105)(zzzz<\/span>)<\/a>, Finance Act<\/a>.<\/p>\n

The Tribunal relied on Grand Royale Enterprises Ltd.<\/span> v. CST<\/span>, 2018 SCC OnLine CESTAT 10999<\/a>, where it was held that renting of a building for a hotel is covered by the exclusionary clause and does not fall within the ambit of taxable service.<\/p>\n

The Tribunal held that the leased premises continued to qualify as a building used by a hotel and therefore fell squarely within the exclusion under Section 65(105)(zzzz<\/span>)<\/a>, Finance Act<\/a>.<\/p>\n

Accordingly, the Tribunal held that the service tax demand was unsustainable and set aside the impugned orders. It was further held that the appellant wase entitled to consequential relief in accordance with law, including refund of the pre-deposit.<\/span><\/p>\n

[R. Rajinikanth<\/span> v. CCE & GST<\/span>, 2026 SCC OnLine CESTAT 630<\/a>, decided on 4-3-2026<\/span>]<\/p>\n

*Order by M. Ajit Kumar, Technical Member<\/span><\/strong><\/p>\n\n

Advocates who appeared in this case:<\/p>\n

For the Appellant(s):<\/span> T.T. Ravichandran, Advocate<\/p>\n

For Respondent(s):<\/span> O.M. Reena, Authorised Representative<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

“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.”<\/p>\n","protected":false},"author":67528,"featured_media":377995,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,11],"tags":[100326,6651,100328,33856,7871,100327,100329,100330],"class_list":["post-377991","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-tribunals_commissions_regulatorybodies","tag-ajayan-t-v-member-judicial","tag-cestat","tag-finance-act-1194","tag-hotel","tag-lease","tag-m-ajit-kumar-member-technical","tag-renting-of-immovable-property-service-for-furtherance-of-business-or-commerce","tag-service-tax-for-commercial-use"],"yoast_head":"\nCESTAT set aside Demand of Service Tax against actor Rajinikanth |SCC Times<\/title>\n<meta name=\"description\" content=\"CESTAT set aside the demand of Service Tax against actor Rajinikanth under 'Renting of Immovable Property Service for furtherance of business or commerce' holding other services to be a part of the hotel.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2026\/03\/11\/cestat-set-aside-demand-of-service-tax-against-actor-rajinikanth\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Renting of building used as hotel not liable to Service Tax; 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(President) and C.L. Mahar (Technical Member) allowed an appeal against an order passed by the Principal Commissioner of Service Tax, Delhi that confirmed the demand of service tax under \u201crenting of immovable property\u201d service with penalty\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":353511,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/07\/16\/cestat-service-tax-for-film-screening-distributor-theatre-owner\/","url_meta":{"origin":377991,"position":2},"title":"\u2018To be paid by distributors\u2019: CESTAT sets aside order directing theatre owner to pay service tax for film screening","author":"Editor","date":"July 16, 2025","format":false,"excerpt":"For getting the films exhibited in their theatre, the owner of the said Multiplexes\/theatres enter into agreements with the film distributors\/producers. The purpose of the agreement and the intention of the parties is for screening of the film in the theatre, which cannot be treated as \u201cRenting of Immovable Property\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"service tax for film screening","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/07\/service-tax-for-film-screening.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/07\/service-tax-for-film-screening.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/07\/service-tax-for-film-screening.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/07\/service-tax-for-film-screening.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":363302,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/10\/10\/transferring-tenancy-rights-not-liable-to-service-tax-cestat\/","url_meta":{"origin":377991,"position":3},"title":"Transferring tenancy and occupancy rights in immovable property not service under S. 65-B(44) of Finance Act; not liable to service tax: CESTAT","author":"Bharti","date":"October 10, 2025","format":false,"excerpt":"\"Consideration out of surrender of tenancy right on account of immovable property cannot be considered as service as per definition under Section 65-B(44) of the Finance Act, 1994 and no service tax is payable.\"","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"transferring tenancy rights not liable to service tax","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/transferring-tenancy-rights-not-liable-to-service-tax.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/transferring-tenancy-rights-not-liable-to-service-tax.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/transferring-tenancy-rights-not-liable-to-service-tax.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/transferring-tenancy-rights-not-liable-to-service-tax.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":355919,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/08\/07\/cestat-service-tax-on-assignment-of-film-copyright-under-copyright-service\/","url_meta":{"origin":377991,"position":4},"title":"Whether service tax can be levied on transfer or assignment of copyright of the film produced under copyright service? CESTAT answers","author":"Bharti","date":"August 7, 2025","format":false,"excerpt":"The Adjudication Authority stated that the appellant\u2019s activity of receiving income from transferring temporarily or permitting the use of the right vested in the film produced by them to their clients fell under the definition of copyright service under Section 65(105)(zzzt) of the Finance Act, 1994.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Service tax on assignment under copyright service","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/08\/Service-tax-on-assignment-under-copyright-service.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/08\/Service-tax-on-assignment-under-copyright-service.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/08\/Service-tax-on-assignment-under-copyright-service.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/08\/Service-tax-on-assignment-under-copyright-service.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":361246,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/09\/23\/damages-for-dispute-settlement-not-declared-service-cestat\/","url_meta":{"origin":377991,"position":5},"title":"Damages received for dispute settlement of agreement to sell, not taxable as \u2018declared service\u2019 under S. 66-E(e) of Finance Act, 1994: CESTAT","author":"Bharti","date":"September 23, 2025","format":false,"excerpt":"A settlement of dispute is clearly not an agreement to tolerate any act or situation. It is beyond the scope of Section 66-E(e) of the Finance Act, 1994 and thus not a \u2018declared service\u2019.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"damages for dispute settlement not declared service","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/damages-for-dispute-settlement-not-declared-service.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/damages-for-dispute-settlement-not-declared-service.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/damages-for-dispute-settlement-not-declared-service.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/damages-for-dispute-settlement-not-declared-service.webp?resize=700%2C400&ssl=1 2x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/377991","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67528"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=377991"}],"version-history":[{"count":5,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/377991\/revisions"}],"predecessor-version":[{"id":378419,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/377991\/revisions\/378419"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/377995"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=377991"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=377991"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=377991"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}