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Service Tax - Highlights / Catch Notes

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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

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