Classification of services - renting of immovable property ...
Service Tax
July 28, 2021
Classification of services - renting of immovable property service or Support Services of Business and Commerce - assessee has rendered composite services whereas as per the assessee, they have rendered only ‘Renting of Immovable Property Service’ - the services rendered by the appellant fall under the category of ‘Renting of Immovable Property service’ and the applicable services tax on such rental or lease charges has been correctly paid. - AT
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