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Service Tax - Highlights / Catch Notes

Home Highlights October 2017 Year 2017 This

Nature of renting - commercial or residential - the building was ...


Court Rules Building Use as Residential Despite Occasional Personal Office Work by Employee.

October 26, 2017

Case Laws     Service Tax     AT

Nature of renting - commercial or residential - the building was let out to the appellant for residential use by one of its employees. Even if we consider that the said employee did attend to some personal office work from the said premises, the same will not make it use of premises other than the residence.

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