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Service Tax - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

Infrastructure development cost - The term ‘rental’ even in ...

Service Tax

February 16, 2019

Infrastructure development cost - The term ‘rental’ even in enlarged form of Lease, Rent, Licence, etc., cannot encompass anything done for development of the common facility/ property. There is difference between anything done in relation to ‘renting of immovable property service’ and anything done in relation to ‘immovable property’ per-se, which is in common domain.

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