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Service Tax - Highlights / Catch Notes

Home Highlights November 2017 Year 2017 This

Renting of immovable property Service - sale of space or time ...

Service Tax

November 17, 2017

Renting of immovable property Service - sale of space or time for advertisement by municipalities / corporations - demand of service tax with interest confirmed but penalties set aside - AT

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  1. CENVAT Credit - input service - amount paid to the broker / property consultant for purchasing the immovable property to be used for providing output service of renting...

  2. Classification of services - renting of immovable property service or Support Services of Business and Commerce - assessee has rendered composite services whereas as per...

  3. Levy of service tax - Life Insurance Service - Renting of Immovable Property Service or not - On the taxability of life insurance service, the Tribunal determined that...

  4. Sale of space of time or advertisement service - advertisement on Bus Shelter - the appellant are involved in sale of space for advertisement and are liable to tax

  5. Renting of Immovable Property Service - non-payment of service tax - retrospective amendment - The recovery of the service tax on Renting of Immovable Property cannot be...

  6. Levy of service tax - renting of immovable property Service - charitable institution - If the petitioner felt that it was not liable to pay tax for renting of its...

  7. Non-payment of service tax - The Appellate Tribunal held that the demand was not sustainable due to being beyond the limitation period, as the department was aware of...

  8. Negative listed service or not - Levy of service tax - renting of immovable property - renting out land and shops to traders - Agricultural Produce Market Committee -...

  9. Waiver of pre-deposit of service tax - Renting of immovable property - Hexplanation to renting of immovable property service is added w.e.f. 1.7.2010 - stay granted - AT

  10. Demand of service tax - Renting of immovable property - Sale of space or time for advertisement - Club or Association Service - Amount received from BCCI as subsidy for...

  11. Classification of services - supply of space for advertisement in print media - As the appellant is selling space and also providing design or art work, the activity...

  12. Exemption from GST - Pure services - selling of space/ time for advertisement in print media in case of advertising companies - Supply of service viz. "Sale of Space for...

  13. Levy of service tax - Renting of Immovable Property Services - vacant land solely used for mining purposes - support services or not - Pertinently after the deletion of...

  14. Sale of space for advertisement service - Department is seeking to levy service tax on the amounts collected by appellant as advertisement tax - Not liable to service...

  15. CENVAT Credit - There are substance in the submission of the appellants on merits as it is undisputed that the appellants are engaged in providing renting of immovable...

 

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