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Service Tax - Highlights / Catch Notes

Home Highlights September 2014 Year 2014 This

Renting of immovable property - Notional interest on interest ...


Notional interest on interest-free security deposits excluded from rent calculation for service tax on rental properties.

September 13, 2014

Case Laws     Service Tax     AT

Renting of immovable property - Notional interest on interest free security deposit cannot be added to the rent agreed upon between the parties for the purpose of levy of service tax on renting of immovable property - AT

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