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2016 (2) TMI 417 - AT - Service TaxCenvat Credit - Scope of input services utilised to provide Renting of Immovable Property as Output Services - payment of service tax on construction of premises which he intended to put to use as commercial complex and rented out the premises to various entities - Held that:- tax liability on renting of immovable property will not arise unless the immovable property comes into an existence, such immovable property will be in the nature of constructed building/warehouse. - unless the commercial complex is constructed and completed in all respects, the same could not be rented out by the appellant is a common sense - credit allowed - Decided in favor of assessee.
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