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Service Tax - Highlights / Catch Notes

Home Highlights September 2019 Year 2019 This

Renting of Immovable Property Service - After the amendment, ...

Service Tax

September 20, 2019

Renting of Immovable Property Service - After the amendment, renting itself became taxable with retrospective effect from 01.6.2007 itself. When the law itself did not cover taxation of renting of immovable property services, it is inconceivable that the assessee could have anticipated the retrospective amendment and paid service tax accordingly - the demand on this head is not sustainable beyond the normal period of limitation. - AT

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