Recently, in the case of “Tirumala Tirupati Devasthanams (TTD)” Versus Superintendent of Custom, Excise & Service Tax, Tirupati, the Hon’ble High Court of Hyderabad while deciding the writ petition filed by the assessee on 24.01.2012 (2013 (30) S.T.R. 27 (A.P.) has held that if a “Religious Institution” is providing guest houses for pilgrims and charging tariff for the same, it is liable to pay service tax under “accommodation service” as defined in section 65(105) (zzzzw) of the Finance Act, 1994.
Thus, writ petition filed by the assessee has been dismissed accordingly.
The copy of the case is annexed for your kind perusal.
