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Service Tax - Highlights / Catch Notes

Home Highlights April 2016 Year 2016 This

Vacant land in possession of the appellant is excluded from the ...


Vacant Land Rental Excluded from 'Renting of Immovable Property' under Sec 65(90a), Not a Taxable Service per Sec 65(105)(zzzz.

April 4, 2016

Case Laws     Service Tax     AT

Vacant land in possession of the appellant is excluded from the ‘renting of immovable property' as defined in Section 65(90a) and from the definition of taxable service as per Section 65 (105) (zzzz) if the vacant land is given for rent - AT

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