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Service Tax - Highlights / Catch Notes

Home Highlights March 2024 Year 2024 This

Levy of service tax - Life Insurance Service - Renting of ...

Service Tax

March 30, 2024

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 the premium collected by the appellant is exempt from service tax as it pertains to sovereign functions. Regarding renting of immovable property service, the Tribunal upheld the levy of service tax based on recent legal precedent. However, penalties for non-payment of service tax on renting of immovable property were dropped due to conflicting opinions on the applicability of service tax during the relevant period.

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