Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (3) TMI 1221 - AT - Service TaxTaxability - Renting of immovable property service - vacant land - effective date of levy of tax - whether the service rendered was liable to be taxed in the hands of the appellant from 1st June 2007 merely because of the retrospective effect of the addition of vacant land to the explanation defining ‘immovable property'? - Held that: - There is no doubt that as on the date of imposition of levy, the appellant had not indulged in any taxable activity. Even when the amendment came into effect and even if retrospectively effective the transaction between the appellant and the lessee could not be described as that of a lease of vacant land. Consequently, the levy of tax on the rental income derived by the appellant from the lessee is beyond the scope of taxability - appeal allowed - decided in favor of appellant.
|