Home Highlights July 2014 Year 2014 This

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1. 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

2. CENVAT Credit - input service - amount paid to the broker / property consultant for purchasing the immovable property to be used for providing output service of renting...

3. Waiver of pre deposit - Renting of immovable property service - revenue sharing basis agreement - e applicant has made out a case for waiver. - AT

4. Liability of service tax - advance deposit received for Renting of Immovable Property Services - refundable security deposit - Such refundable amount cannot form...

5. Classification of services - renting of immovable property service or Support Services of Business and Commerce - assessee has rendered composite services whereas as per...

6. 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...

7. Renting of immovable property on profit sharing basis - demand of service tax on renting including on notional interest received on the security deposit made with the...

8. Renting of Immovable Property Service - non-payment of service tax - retrospective amendment - The recovery of the service tax on Renting of Immovable Property cannot be...

9. Renting of immovable property services - the amounts recovered on account of pre mature vacation of the rented premises can be treated has amount received ‘in relation...

10. Levy of service tax - renting of immovable property Service - charitable institution - If the petitioner felt that it was not liable to pay tax for renting of its...

11. Renting of Immovable Property Service - refundable deposit is not in the nature of service and hence do not represent the consideration of service tax - AT

12. The case pertains to the levy of service tax under the reverse charge mechanism (RCM) on rental payments made by a company to its directors for renting immovable...

13. Renting of immovable property service - Liability of Appellant (Partnership Firm) is liable to discharge service tax on property jointly owned by parents of the...

14. Scope of Deposits - amounts collected by the petitioners for sale of immovable property as advance - would come under the purview of ‘deposits’ or would exempt from the...

15. Collection of amount in the Coin Box - demand under the income heads of 'weighing machine receipts’ and 'miscellaneous income' - By inserting a coin in the coin box an...