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Service Tax - Highlights / Catch Notes

Home Highlights March 2018 Year 2018 This

Renting of Immovable Property Service - non-payment of service ...

Service Tax

March 21, 2018

Renting of Immovable Property Service - non-payment of service tax - retrospective amendment - The recovery of the service tax on Renting of Immovable Property cannot be affected invoking extended period of limitation - AT

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

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

 

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