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Service Tax - Highlights / Catch Notes

Home Highlights December 2017 Year 2017 This

Renting of immovable property - is more in the nature of the ...

Service Tax

December 20, 2017

Renting of immovable property - is more in the nature of the Joint Venture Agreement than a simple rent agreement for usage of immovable property - since the nature is revenue sharing, demand of service tax set aside. - AT

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  1. 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 -...

  2. TDS u/s 194I - payment made for use of property of the member of the Joint Venture (JV) - assured return - Not in the nature of rent - No TDS is required - AT

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  7. Waiver of pre-deposit of service tax - Renting of immovable property - Hexplanation to renting of immovable property service is added w.e.f. 1.7.2010 - stay granted - AT

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