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Service Tax - Highlights / Catch Notes

Home Highlights November 2017 Year 2017 This

Renting of immovable property - levy of service tax - lease ...

Service Tax

November 8, 2017

Renting of immovable property - levy of service tax - lease rentals - who is liable to bear the burden of tax i.e. the provider of services (lessor) or the recipient of services (the lassee) - scope of agreement - lease (rent) deed does not refer to service tax - the the case is in favor of appellant on law, but is against the appellant on facts - SC

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