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Service Tax - Highlights / Catch Notes

Home Highlights January 2013 Year 2013 This

Whether long term lease of 90 years will be covered by the ...

Service Tax

January 12, 2013

Whether long term lease of 90 years will be covered by the meaning of “renting“ or “leasing“ used in section 65 (105) (91a) - prima facie in favor of assessee - AT

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  1. Renting of immovable property - Whether long term leases of immovable property are outside the purview of the taxable service enumerated and defined in Section 65(105)...

  2. TDS u/s 194I - Rent - lump sum lease payments or one time lease charges, which are not adjustable against long term lease hold charges, which are not adjustable against...

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  8. Leasing of vehicles purchased and leased prior to 1st July, 2017 would attract GST at a rate equal to 65% of the applicable GST rate (including Compensation Cess)

  9. Disallowance of depreciation in respect of asset given on lease - the lessee has been given only right to use the asset for the terms of the lease on payment of...

  10. Nature of expenses - The expenditure was made in order to secure a long lease of new and more suitable business premises at a lower rent - Held as capital expenditure in...

 

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