GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (12) TMI 735 - CESTAT MUMBAI

2016 (12) TMI 735 - CESTAT MUMBAI - TMI - Valuation - 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 oth .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

r Iyer, Supdt (AR) for respondent Per: Raju 1. The appellant, M/s. Mandhana Exports were holding service tax registration under the category of renting of immovable property. The appellants were using their vacant factory premises for renting to twenty four different parties. The appellant was recovering a rent of ₹ 9,500/- from each every month and paying service tax on the same, under the agreement with the lessee. The appellant also providing certain common services like, (a) Security G .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the appellants are before the Tribunal. 2. Learned CA for the appellant argued that the additional services provided cannot be considered as renting of immovable property service and therefore, no demand can be confirmed under the said head. He argued that while the lease agreement clearly lays down the terms of lease of the premises and what is included in the said terms. Learned CA argued that services listed in (a) to (e) above, are not collected with the renting of immovable property but ar .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version