Renting - SSP exeption upto Rs. 10 Lacs - co-owners - if ...

Co-owners assessed individually for service tax on renting; exemption applies if each stays under Rs. 10 lakh threshold.

October 3, 2012

Case Laws Service Tax AT

Renting - SSP exeption upto Rs. 10 Lacs - co-owners - if individually all the appellants be considered as provider of such service, their aggregate value does not exceed the threshold limit. - AT

View Source

← Previous Next →

Renting - SSP exeption upto Rs. 10 Lacs - co-owners - if ...

Co-owners assessed individually for service tax on renting; exemption applies if each stays under Rs. 10 lakh threshold.

October 3, 2012

Case Laws Service Tax AT

You may also like:

The appellants, as individual co-owners of a jointly owned immovable property, are eligible for service tax exemption individually on rent received from leasing the...

Service tax on renting - Co-owner of a property - Tenant issues different cheques to all the individuals as they are co-owners - Waive pre-deposit and Stay granted - AT

AOP or BOI - renting of immovable property - The co-owners of a jointly held immovable property cannot be treated as an association of persons for determining the...

Renting of immovable property service - Liability of Appellant (Partnership Firm) is liable to discharge service tax on property jointly owned by parents of the...

The CESTAT dismissed the appellant's challenge to service tax levied on one-time premium collected for renting immovable property. Following the Allahabad HC decision in...

Rental income - Joint ownership - clubbing of clearances - SSI Exemption - it is difficult to accept the proposition advanced by the Revenue that all the co-owners...

Service tax on sponsorship - reverse charge - appellant is co-sponsor of DLF IPL - stay granted - AT

Levy of service tax - Life Insurance Service - Renting of Immovable Property Service or not - On the taxability of life insurance service, the Tribunal determined that...

Claim of small scale exemption upto ₹ 10 Lakhs - renting of Immovable Property service - risks and rewards are not shared as each of the co-owner brought money...

Definition of AOP - immovable property given on rent by 8 joint co-owners (respondents) - whether these 8 co-owners can be said to be AOP, and whether each co-owner has...

Small service provider - exemption upto 10 lakhs - Renting out of immovable joint property – Exemption to each owner or jointly - prima facie each owner is eligible for...

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...

Levy of Service Tax - liquidated damages received - The demand of service tax on late payment surcharge meter renting charges and supervision charges are set aside. The...

Renting of immovable property - Joint ownership - clubbing of clearances - collection of service tax from one of the co-owners, against his individual Registration for...

Service tax demand – rent a cab services – export of services - secondary service which are used by the primary service provider - Prima facie case in favor of assessee...

Quick Updates: