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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. 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...

5. 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...

6. Input Tax Credit - input services - the applicant is engaged in development of port based smart city i.e. Smart Industrial Port City (SIPC) within...

7. 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...

8. CENVAT Credit - Renting of Immovable Property service as input service - Authorized service station service being output service - When the appellant has started...

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. Renting of immovable property service - The appellant entered into agreements with the film distributors under which the film distributors granted copyright license in...

11. Renting of immovable property - Joint property rented to tenants - Conceptually service tax is levied on the service provided, which is an intangible thing and hence it...

12. Infrastructure development cost - The term ‘rental’ even in enlarged form of Lease, Rent, Licence, etc., cannot encompass anything done for development of the common...

13. Renting of immovable property service - Appellant is providing service to the film Distributors by way of renting its theatre for screening the films - It is not...

14. Renting of Immovable property - joint venture - For a tax to be levied under this heading, there must be a service provider and a service recipient and the service which...

15. Cenvat Credit - Providing output service of renting of immovable property - credit of service tax paid on construction services - the inputs used for construction of...