Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (3) TMI 523 - AT - Service TaxRenting of Immovable Property - valuation - inclusion of electricity charges from the tenant in the gross value of taxable service - that:- electricity is ‘goods' and the same shall not form part of taxable service is clarified by the Notification No.12/2003. - the applicant has made out a prima facie case for 100% waiver of the service tax confirmed and penalty imposed - stay granted.
|