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Service Tax - Highlights / Catch Notes

Home Highlights April 2017 Year 2017 This

Levy of interest - the levy on renting of property against the ...

Service Tax

April 24, 2017

Levy of interest - the levy on renting of property against the previous levy on services relating to renting of property prior to 01.07.2010 was created retrospectively and therefore, the demand for the extended period is highly irregular - interest cannot be demanded for the demands made on the basis of retrospective amendments. - AT

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  1. Levy of Service Tax - Renting of Immovable Property Service - renting of quarters by the Appellant to the employees of the contractors for residential purposes - Not...

  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. Demand of Interest - delayed payment of service tax - renting of immovable property services - the period of limitation would apply to the demand of interest.

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

  6. Cenvat credit - Service tax paid on immovable property rent on sale office - whether related to post removal of goods or not - place of removal - credit allowed - AT

  7. Levy of service tax - reimbursement of electricity charges at 2% extra - renting of immovable property service - Not chargeable to service tax.

  8. Levy of service tax - renting of immovable property service - Joint Venture (JV) agreement - sharing of revenue is not a consideration for rendition of any services -...

  9. Interest - Service Tax liability is always leviable on immovable property, hence non payment of tax on amount of rent collected attracts interest - AT

  10. 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...

 

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