Register Daily Newsletters My Bookmarks My Queries (D. Forum) My Replies (D. Forum) My Articles My Inbox (PM) Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding

   For Sales / Support:
WhatsApp WhatsApp 9911796707
Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
Income Tax Bill, 2025     TaxTMI    TMI - e-Newsletter     TaxTMI    CBDT Authorizes Waiver of Interest on Delayed...     TaxTMI    SEBI Introduces New Governance Rules for High Value...     TaxTMI    Government exempts Bengal gram from AIDC and SWS...     TaxTMI    CGST Rules Amended: Rule 164 Changes Affect Tax...     TaxTMI    SEBI Eases ESG Compliance: New Green Credit...     TaxTMI    Portfolio Managers Given Extended Timeline of 15...     TaxTMI    Court Overturns Automatic Forfeiture of EMD in SEBI...     TaxTMI    Inherited Agricultural Land: LTCG Calculation with...     TaxTMI    Voluntary Duty Deposit Under Advance Authorization...     TaxTMI    Transfer of Development Rights Constitutes...     TaxTMI    GST Fraud Mastermind Denied Bail Under Sections...     TaxTMI    Time-Barred GST Demand Quashed: Three-Year...     TaxTMI    CBDT Expands Safe Harbour Rules: Lithium Ion...     TaxTMI    Tax Assessment Order Invalidated for Missing...     TaxTMI    Petitioner Wins Refund Claim for Unutilized Input...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights August 2014 Year 2014 This

Renting of immovable property - lease agreement - levy of ...


Service Tax Levied on Lease Premiums and Rentals for Immovable Property Development, Highlights Taxable Transactions.

August 4, 2014

Case Laws     Service Tax     AT

Renting of immovable property - lease agreement - levy of service tax on amounts collected by way of premium and rental - developing certain town - prima facie lease premium is taxable - AT

View Source

 

← Previous Next →

 

You may also like:

  1. The CESTAT dismissed the appellant's challenge to service tax levied on one-time premium collected for renting immovable property. Following the Allahabad HC decision in...

  2. 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...

  3. Input Tax Credit (ITC) - upfront lease premium - The upfront premium made is the lease rentals as per the allotment order/letter of Chennai Port Trusts and it is nothing...

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

  5. Input Tax Credit - input services - the applicant is engaged in development of port based smart city i.e. Smart Industrial Port City (SIPC) within...

  6. Renting of immovable property - levy of service tax - lease rentals - who is liable to bear the burden of tax i.e. the provider of services (lessor) or the recipient of...

  7. 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...

  8. Valuation of Rental Income - GST - Deduction of property taxes and other statutory levies - treatment of notional interest on the security deposit - All taxes levied...

  9. 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...

  10. Infrastructure development cost - The term ‘rental’ even in enlarged form of Lease, Rent, Licence, etc., cannot encompass anything done for development of the common...

  11. 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...

  12. Levy of GST - Difference between the Storage or warehousing services and providing warehouse on rent - The service supplied by CWC to the Appellant is renting of...

  13. 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...

  14. Levy of GST - Difference between ‘storage or warehousing’ service and ‘renting of storage premises’ service - The service provided by M/s. Rishi Shipping is classifiable...

  15. Levy of service tax - Renting of Immovable Property Services - vacant land solely used for mining purposes - support services or not - Pertinently after the deletion of...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
F: Restaurants Using Swiggy Can Opt for GST Composition Scheme; Swiggy No...
F: Clarification on GST Summary Demand Orders Issued by Different Officer...
A: India's Global Impact: Economic Power, Diplomatic Ties, and Strategic ...
A: Supreme Court Rules Unlisted Claims in Resolution Plans Extinguished, ...
A: LLPs Must File Form 8 by October 30, Form 11 by May 30 to Avoid Penalt...
A: Fake Invoices in GST: Understanding Illegality, Economic Impact, and L...
A: Guide to Recycling Metal Cans, Perfume Bottles, and Packaging Material...
A: Trade Wars Escalate: Tariffs Disrupt Global Supply Chains, Raise Price...
A: Hedge Funds: High Returns, High Risk, Complex Strategies. Evolving wit...
A: CAPEXIL: Boosting India's Chemical Exports Since 1958 with RODTEP MAI ...
A: AEPC Boosts Indian Apparel Exports with Market Research, Trade Fairs, ...
A: Investor Education and Protection Fund Authority Rules 2018: Ensuring ...
A: Understanding Inverted Duty Structure: When Input GST Exceeds Output G...
A: Navigating Valuation Rules for Importing Services: GST, Customs, and I...
H: GST Assessment Order Set Aside for Lacking Document Identification Num...
H: Refund of Unutilised Input Credit Allowed After Shipping Bills Properl...
H: Penalty Under Section 271C Deleted For Bona Fide Short TDS Deduction O...
H: Additions Under Section 68 Invalid When Based on Undisclosed Investiga...
H: Reassessment Order Set Aside: AO's Failure to Follow Procedure and Com...
H: Tribunal Excludes Three IT Giants as Comparables for Transfer Pricing ...
H: Tribunal Excludes Non-Comparable Companies in Transfer Pricing Case an...
H: TDS Credit Must Follow Beneficial Owner: Sole Beneficiary Entitled to ...
H: Director's Surrendered Diary Income Treated as Gross Amount, 10 Lacs A...
H: Tribunal Allows 0.5% Rate for Corporate Guarantee Commission and Direc...
H: Customs Act Section 28 Case Remanded Due to Adjudication Delay Violati...
H: Bail Denied Under PMLA Section 45 in Liquor Scam Case Despite Long Det...
H: Vicarious Liability Under Section 141 NI Act Requires More Than Mere A...
F: Company Uses Cenvat Credits Across Units with Single PAN: Tribunals Le...
F: Pharma Firm Faces GST Challenge: Return Capital Goods in 3 Years Under...
F: Clarification Sought on Overpayment Adjustment via DRC 03 Under GST Am...