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 August 2015 Year 2015 This

Renting of Immovable Property Service - Valuation - Inclusion of ...

Service Tax

August 31, 2015

Renting of Immovable Property Service - Valuation - Inclusion of notional interest - t the security deposit is very huge and the rent fixed is reduced to a nominal amount in regard to the property leased - prima facie case is against the assessee - AT

View Source

 


 

You may also like:

  1. Renting of Immovable Property Service - notional interest accruing on the lumpsum amounts received - There is no justification for inclusion of the notional interest in...

  2. Renting of Immovable Property Service - there was no reason to add notional interest in the monthly rent for the purpose of assessment of service tax

  3. Income from House Property - inclusion of Notional Interest - interest accrued on deposit cannot be added to the agreed rent, so as to make a fair rent or market rent - HC

  4. Renting of immovable property - There was no evidence to show that the notional interest on the interest free security deposit has influenced the consideration received...

  5. Valuation - maintenance services - inclusion of notional interest on ‘maintenance refundable security deposit’ in assessable value - There is no justification for...

  6. 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...

  7. Valuation - renting of immovable property service - notional interest cannot be included in the value and will not be taxable under the category of renting of immovable...

  8. Waiver of pre-deposit of service tax - Renting of immovable property - Hexplanation to renting of immovable property service is added w.e.f. 1.7.2010 - stay granted - AT

  9. Valuation - The electricity charges reimbursed to the service provider by the service recipient not includible in gross value of renting of immovable property service.

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

 

Quick Updates:Latest Updates