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Service Tax - Highlights / Catch Notes

Home Highlights February 2024 Year 2024 This

Negative listed service or not - Levy of service tax - renting ...

Service Tax

February 19, 2024

Negative listed service or not - Levy of service tax - renting of immovable property - renting out land and shops to traders - Agricultural Produce Market Committee - scope of section 66 (D) (d) of the Finance Act, 1994 - Following the decision of the Supreme Court, the Tribunal held that activities of Agricultural Produce Market Committees in renting out space/immovable property after 01.07.2012 are included in the Negative List, meaning they are exempt from service tax.

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