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Service Tax - Highlights / Catch Notes

Home Highlights August 2014 Year 2014 This

Constitutional validity - renting of immovable property - ...


Court Affirms Service Tax on Renting Property; License Fee Split Doesn't Change Its Status as Consideration for Use.

August 4, 2014

Case Laws     Service Tax     HC

Constitutional validity - renting of immovable property - merely because the licence fee is split into two components-one being fixed and the other based on revenue sharing, cannot by itself lead to a conclusion that the licence fee is not a consideration for use of premises - HC

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