Home Highlights January 2017 Year 2017 This

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1. Disallowance u/s 43B on account of outstanding luxury tax liability - assessee has not realized the amount of luxury tax - no addition or disallowance u/s 43B - HC

2. Levy of Luxury Tax - charitable trust - running a Dharmashala incidental to its main activity of running a hospital - not liable to luxury tax - HC

3. 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...

4. Short-term accommodation in hotel - State government has exclusive power to levy luxury tax - levy of service tax is unconstitutional - HC

5. Challenge to the luxury tax is levied on the hospitals - any facility like the air-conditioner and television provided to the patient or his attendant in a private...

6. CENVAT Credit - Nexus with manufacturing activity - denial of Cenvat credit in respect of the service availed for maintenance of lawn and green belt also not sustainable - AT

7. Taxability of Lease Rent and Capital Replacement Fund - The appellant argued that lease rent was to be transferred to NOIDA authority and not for providing any services...

8. Taxability of assessee, who falls within section 44BB of the Income Tax act – Appellant assessee himself referred the case prejudicial to it - decided against the assessee - HC

9. 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...

10. Taxability of Advance Rent received - the assessee received advance rent from the Government Agencies which is not accrued to the assessee and the same has to be taxed...