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2018 (8) TMI 254 - AT - Service TaxRenting of Immovable Property Service - appellants were renting out immovable properties such as commercial complexes, shops, etc., to private parties - principle of mutuality of interest - N/N. 06/2005-ST dt. 01.03.2005 was amended by N/N. 08/2008 - Held that:- It is seen that for the period 2007-08, when the threshold limit was 8 lakhs, the rent received from non-members is only ₹ 3,36,180/-. Similarly, for the period from 2008-09 to 2010-11, the rent collected from non-members is less than ₹ 5 lakhs. It is very much clear that the amounts collected from non-members would fall below the threshold limit and the demand of service tax on this ground cannot sustain - appeal allowed - decided in favor of appellant.
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