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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

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  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. 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...

  3. 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

  4. Renting of immovable property on profit sharing basis - demand of service tax on renting including on notional interest received on the security deposit made with the...

  5. CENVAT Credit - input service - amount paid to the broker / property consultant for purchasing the immovable property to be used for providing output service of renting...

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

  7. Valuation of Rental Income - GST - Deduction of property taxes and other statutory levies - treatment of notional interest on the security deposit - All taxes levied...

  8. Levy of service tax - Life Insurance Service - Renting of Immovable Property Service or not - On the taxability of life insurance service, the Tribunal determined that...

  9. Renting of immovable property - Notional interest on interest free security deposit cannot be added to the rent agreed upon between the parties for the purpose of levy...

  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...

  11. Levy of service tax - renting of immovable property Service - charitable institution - If the petitioner felt that it was not liable to pay tax for renting of its...

  12. 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

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

  14. 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...

  15. 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

 

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