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 June 2015 Year 2015 This

Renting of immoveable property service - The argument that as ...

Service Tax

June 3, 2015

Renting of immoveable property service - The argument that as per the amended lease deed dated 29.03.2011, the building was only let out for ₹ 55,000/- per month out of ₹ 7,00,000/- and the rest of the amount was only on account of the rent of the immoveable plant and machinery, which was moveable and not liable to service tax, prima facie, cannot be accepted - HC

View Source

 


 

You may also like:

  1. Leasing of license - The licence can be granted even before the manufactory comes into existence. From the above Rules it is apparent that licence by itself is not a...

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

  3. Input Tax Credit (ITC) - upfront lease premium - The upfront premium made is the lease rentals as per the allotment order/letter of Chennai Port Trusts and it is nothing...

  4. 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

  5. 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...

  6. 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...

  7. 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)...

  8. IT – the assesse, a lease holder, has exploited the lease rights in the property as an owner – rent is table as Income from house property

  9. Oppression and Mismanagement - Validity of the Lease Deed - Doctrine of Res Sub-Judice - Appellants argued that the Tribunal overstepped its jurisdiction by setting...

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

 

Quick Updates:Latest Updates