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2016 (12) TMI 735 - AT - Service TaxValuation - renting of immovable property service - the appellants were providing various common additional services and collected certain amounts from the tenants - whether the appellant was required to include the amount collected for such services under the head of “Renting of Immovable Property Services”? - Held that: - on perusal of rent agreement, it is found that ₹ 9,500/- per month is paid for the purpose of renting of the premises. The other amounts are paid a reimbursement for common additional services. These services can no stretch of imagination of renting of immovable property services and therefore, demand under the said head cannot be confirmed. The impugned order is set aside - appeal allowed - decided in favor of appellant-assessee.
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