Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights April 2015 Year 2015 This

Renting of immovable property - the lease of open land for use ...

Service Tax

April 20, 2015

Renting of immovable property - the lease of open land for use for construction for business/commercial purposes during the terms of the lease is taxable - not to be excluded on the ground of an act of sovereign /public duties /functions- HC

View Source

 


 

You may also like:

  1. Renting of immovable property service - Civil Appeal on “Renting/leasing of immovable property“ - Cir. No. 8/ 2011 Dated: November 3, 2011

  2. Renting of immovable property - Whether long term leases of immovable property are outside the purview of the taxable service enumerated and defined in Section 65(105)...

  3. Classification - assessee leased out their sugar factory - As the whole factory has been leased out therefore we find that this will more appropriately covered under...

  4. Renting of immovable property - lease agreement - levy of service tax on amounts collected by way of premium and rental - developing certain town - prima facie lease...

  5. Renting of Immovable Property service - There is no liability of service tax in respect of property of ‘Hotel Chandela’ leased out for running, operating, etc. to IHCL AT

  6. Renting of immovable property - Assessee is liable to pay service tax in respect of such one time amounts received in respect of lease granted for less than 30 years - AT

  7. Classification of services - renting of immovable property service or Support Services of Business and Commerce - assessee has rendered composite services whereas as per...

  8. The claim of the appellant (Krishi Upaj Mandi Samiti) that the allotment of shop or land to the traders cannot be considered as “renting of immovable property” is not tenable.

  9. Taxability - Renting of immovable property service - vacant land - the levy of tax on the rental income derived by the appellant from the lessee is beyond the scope of...

  10. Renting of Immovable Property Service - non-payment of service tax - retrospective amendment - The recovery of the service tax on Renting of Immovable Property cannot be...

 

Quick Updates:Latest Updates