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Service Tax - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

Renting of immovable property Services - appellant has recovered ...


Electricity charges based on actual use, not floor area, not subject to Service Tax on rental property services.

March 28, 2019

Case Laws     Service Tax     AT

Renting of immovable property Services - appellant has recovered the electricity charges on actual consumption basis and not on floor area basis, for their shop premises hence cannot be clubbed with the amount of rent, for levy of Service Tax

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