Tagged “negative-list”

Karinje Sripathi Bhat v. Commissioner of Central Excise (2026): renting residential premises for student accommodation is exempt under the negative list

A Bangalore Bench of CESTAT held that a building rented to an educational foundation for student accommodation falls within Section 66D(m) of the Finance Act 1994 — renting of a residential dwelling for use as residence — and is not service-taxable, because the exemption turns on residential use, not on the identity of the tenant.