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Service Tax - Highlights / Catch Notes

Home Highlights August 2018 Year 2018 This

Renting of Immovable Property Services or not - provision of the ...


Space Rental for Stores Classified as Immovable Property Service; Charges Based on Net Sales Percentage.

August 22, 2018

Case Laws     Service Tax     AT

Renting of Immovable Property Services or not - provision of the space for setting up the stores - consideration by way of amount calculated as percentage on the basis of net sales during the year - the entire amounts received in terms of these agreements are nothing but rent for providing space for conducting the said retail business.

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