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Utilise Input on Single Time Premium Payment on Lease Land Purchase, Income Tax

Issue Id: - 115640
Dated: 9-11-2019
By:- Pandiyan Perumal

Utilise Input on Single Time Premium Payment on Lease Land Purchase

Contents

We bought 99 Years Leas land in domestic industrial area in 2016, and we utilized the service tax payments of lease land single time premium as input against our central excise payments.

But now the service tax department audit team is saying that this is ineligible input. Please suggest us with related rules and case laws if anything.

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