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Service Tax - Highlights / Catch Notes

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Service Tax - Levy of service tax - Renting of Immovable Property...

Service Tax
1-12-2021

Levy of service tax - Renting of Immovable Property Services - vacant land solely used for mining purposes - support services or not - Pertinently after the deletion of the words “support services” in Section 66D (a). The demand of service tax is made under reverse charge mechanism for the period after 01.04.2016 after the substitution of the word “any service” in clause (iv) of Section 66D (a) whereas the demand in these appeals is on the allegation that ‘renting of immovable property’ is a ‘support service’ The words ‘support services’ having been omitted w.e.f. 01.04.2016, the circular is not applicable for the period after 01.04.2016 - AT

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