Renting of vacant land by way of lease or licence (irrespective ...

Service Tax

October 5, 2015

Renting of vacant land by way of lease or licence (irrespective of the duration or tenure), for construction of a building or a temporary structure for use at a later stage in furtherance of business or commerce is a taxable service only from 1.7.2010, and not so, earlier to this date - HC

View Source

← Previous Next →

Renting of vacant land by way of lease or licence (irrespective ...

Service Tax

October 5, 2015

You may also like:

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...

Exemption from GST - lease rent charged by the municipality for land i.e., water channel used for fish farming falls within the meaning of “services relating to rearing...

Levy of GST - providing residential land on lease basis for which lease premium charged/received - Since the entry grants the exemption to a leased / rented residential...

The quit rent / lease rent paid to Kerala Government on the land used for agricultural purpose ie, Coffee Plantation be classified under HSN 9986 and eligible for...

Notional rental income vacant/leased properties - in case of the assessee where the property remained vacant then the ALV of such property will be Nil- AT

Lease rent from letting out buildings/developed space along with other amenities in an Industrial Park/SEZ— to be treated as business income - Circular

Lease rent received by the assessee from letting out buildings along with other amenities in a Software Technology Park is chargeable to tax under the head ‘income from...

Capital expenditure vs Revenue expenditure - expenditure on payment of lease rent and maintenance of the pipeline as per Build, Own, Operate, Transfer (BOOT) contract -...

Depreciation on hotel building given on lease – Licence fee receivable taxable as business income - depreciation allowed - HC

Lease rent - Business income OR income from house property - It is not a case that the assessee had to let out the hotel building for a temporary period due to some...

Quick Updates: