TMI BlogService tax applicability on rentX X X X Extracts X X X X X X X X Extracts X X X X ..... Is service tax on rent is payable on the property situated in Mumbai. The location of the premises is also important for the service tax on the rent payable to govt. - Reply By Rama Krishana - The Reply = In my view the decision of Delhi High Court in respect of renting of immovable property and service tax is applicable all over India and therefore, you are not liable to pay service tax on renti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng. - Reply By Uma Kothari - The Reply = I agree with Mr.Rama Krishana that the decision of Delhi High Court in respect of renting of immovable property and service tax is applicable all over India and therefore, you are not liable to pay service tax on renting. I add reason for this- the Delhi High Court has set aside the notification is ultravirse the FA 1994 realting to tax on particular serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice. In case of Service TAx, provisions levying tax become applicalbe on notification being issued- the notificatioan is for all over india. so once notification is set aside or held ultravirse the FA or Constitution, the levy fails. To discuss the issue let us find a difference, when a provision of the Act is interpreted by a high Court, the opinion of the High Court is binding only in its juris ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dictional areas. This is not applicable when a notification meanst for all India is struck off, set aside or or is held ultravirse the particualr Act or the Indian Constitution. - Service tax applicability on rent - Query Started By: - ASHOK CHOUDHARY Dated:- 28-1-2010 Service Tax - Got 2 Replies - Service Tax - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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