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Service Tax - Highlights / Catch Notes

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Renting of immovable property - The property and income of the ...


Article 289: State Property Taxation Clarified-Excludes Instrumentalities Under Article 12 for Renting Immovable Property.

June 10, 2014

Case Laws     Service Tax     AT

Renting of immovable property - The property and income of the State, in Article 289, connotes the State as enumerated in the first schedule of the constitution and not every authority or body falling within the scope of an the instrumentality of the State or other authority, in Article 12 of the Constitution. - AT

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