Renting of immovable property - There was no evidence to show ...

Court Grants Stay on Service Tax for Rent Due to Lack of Evidence on Interest-Free Deposit Impact.

July 25, 2013

Case Laws Service Tax AT

Renting of immovable property - There was no evidence to show that the notional interest on the interest free security deposit has influenced the consideration received for renting - stay granted - AT

View Source

← Previous Next →

Renting of immovable property - There was no evidence to show ...

Court Grants Stay on Service Tax for Rent Due to Lack of Evidence on Interest-Free Deposit Impact.

July 25, 2013

Case Laws Service Tax AT

You may also like:

Waiver of pre-deposit of service tax - Renting of immovable property - Hexplanation to renting of immovable property service is added w.e.f. 1.7.2010 - stay granted - AT

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 Tribunal held that the amount collected under Interest Free Maintenance Security and Annual Maintenance Charges was refundable and not for providing services, hence...

Service tax demand – rent a cab services – export of services - secondary service which are used by the primary service provider - Prima facie case in favor of assessee...

The High Court or Sessions Court should be reluctant to grant an interim stay on the operation of an order granting bail pending disposal of the cancellation application...

Ad-hoc cargo and Deposit Account - levy of service tax on receipt of advance - service tax already deposited on accrual basis - stay granted. - AT

Disallowance of interest expenses incurred for non-business purposes - The ITAT found that the interest expenditure claimed by the assessee was allowable due to the...

HC granted interim stay on tax demand following appeal disposal, acknowledging non-operational status of Appellate Tribunal. Initial two-week unconditional stay granted,...

Levy of Service Tax - liquidated damages received - The demand of service tax on late payment surcharge meter renting charges and supervision charges are set aside. The...

Disallowance u/s 14A - Exempted income - proportionate disallowance of interest paid by the banks for investments made in tax free bonds/ securities which yield tax free...

Service tax on sponsorship - reverse charge - appellant is co-sponsor of DLF IPL - stay granted - AT

Suo motu adjustment of excess service tax paid – Rule 6(4A) - stay granted.

The High Court addressed the demand for interest u/s 50 of the Central Goods and Services Tax Act, 2017. It clarified that interest on delayed tax payment is not...

Management, Maintenance or Repair Service - Software Services Agreement - repair and maintenance of software - stay granted - AT

The appellants challenged the order of the Commissioner (Appeals) denying eligible interest on the refunded amount. The court held that interest accrued on the deposited...

Quick Updates: