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Service Tax - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

Demand of Interest - delayed payment of service tax - renting of ...

Service Tax

October 12, 2018

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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  4. 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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  10. Renting of immovable property - inherited property - joint owners - demand of service tax on co-owners when the property is jointly owned by them - cannot be treated as...

 

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