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2019 (4) TMI 442 - AT - Service TaxBenefit of N/N. 6/2005-ST dated 1.3.2005 - renting of immovable property service - benefit denied on the ground that appellant started payment of service tax suo motto at the beginning of the financial year 2007-08, as soon as the tax was imposed on the renting of immovable property service - Held that:- The option of exercising to avail the exemption was not originally exercised but was exercised by filing a revised return. This cannot come in the way of eligible benefit to the appellant. Further, it is seen that the total rent received by him for the two properties owned by him for the period June 2007 to March 2008 works out to less than ₹ 8,00,000/- - benefit cannot be denied - appeal allowed - decided in favor of appellant.
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