Held - The learned Advocate for the appellant relies on the decision of coordinate Bench of this Tribunal in the case of Lemon Tree Hotel Vs Commis.....

Held - In this regard we observe that the Authority for Advance Ruling-Rajasthan, in the case of M/s Rambagh Palace Hotels Pvt Ltd, has observed th.....

Held - In the present case, the applicant constructed a building for the purpose of leasing or renting out the same for running an industry. The sa.....

Held - In our considered view, the input services are availed by the appellant in respect of Works Contract Services, Project Management Services a.....