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Service Tax - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

Renting of immovable property service - constitutional levy of ...


Local Bodies Liable for Service Tax on Renting Immovable Property Despite No Profit Motive; Case Remanded for Tax Calculation.

July 1, 2019

Case Laws     Service Tax     AT

Renting of immovable property service - constitutional levy of service tax - services provided by local body ( Municipality) created under the constitutional provisions - absence of profit motive - Activity is liable to service tax - Matter remanded back for correct quantification.

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