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
TMI - e-Newsletter     TaxTMI    Income-tax Rules Amended: Form 3CD Gets Major...     TaxTMI    CBIC Revises Tariff Values Under Section 14(2) for...     TaxTMI    Diamond Imprest Authorisation Form Updated with...     TaxTMI    Sea Cargo Manifest Regulations: CBIC Extends...     TaxTMI    CBIC Implements Electronic Processing for Personal...     TaxTMI    CBDT Authorizes Waiver of Interest on Delayed...     TaxTMI    GST Assessment Order Set Aside for Lacking Document...     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    CBIC Clarifies Section 128A Waiver Eligibility for...     TaxTMI    Transfer of Development Rights Constitutes...     TaxTMI    GST Fraud Mastermind Denied Bail Under Sections...     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 November 2014 Year 2014 This

Waiver of pre deposit - renting versus lease premium - The ...


Court Grants Waiver on Pre-Deposit in Case Differentiating Lease Premium from Rent for Service Tax Purposes.

November 4, 2014

Case Laws     Service Tax     HC

Waiver of pre deposit - renting versus lease premium - The premium is a one time lump sum payment whereas the lease comes into effect and as an interest created in the immovable property on payment of the rent - stay granted - HC

View Source

 

← Previous Next →

 

You may also like:

  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. Requirement of pre-deposit - The appellant has not made the pre-deposit and has filed an application seeking waiver because of financial constraints and for the reason...

  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. Franchisee Services - Period of limitation – applicant was granted representational rights for providing service - No prima facie case for total waiver of pre-deposit of...

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

  6. Waiver of pre-deposit - Passive Telecom Infra Services - Services is more appropriately classifiable under Business Support Service where the present demand is in the...

  7. Levy of Service Tax - liquidated damages received - The demand of service tax on late payment surcharge meter renting charges and supervision charges are set aside. The...

  8. The High Court dismissed the petition challenging the requirement of pre-deposit of Rs. 10 crore for filing an appeal before the CESTAT u/s 35F of the Central Excise...

  9. 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...

  10. Construction of Residential Complexes – Waiver of Pre-deposit - Therefore it is a clear case of providing service and not the case of sale of flats - 50% stay granted - AT

  11. Waiver of pre-deposit condition or grant right to appeal subject to a part-deposit or security - The Karnataka High Court allowed the petition filed by an infrastructure...

  12. Application for waiver of pre-deposit amount under Section 129E of the Customs Act, 1962 - The appellant has not made the pre-deposit. In view of the aforesaid...

  13. Power to waiver of mandatory pre-deposit - Section 129E does not empower the Tribunal or the Commissioner (Appeals) to waive the pre-deposit or to reduce the pre-deposit.

  14. 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...

  15. Proportionate allowability of lease premium u/s 37 - it is difficult to appreciate that fact of rent being depressed rent can only be appreciated as such if there is...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
F: GST Audit Notice Under Section 65 Questions: Time Limitations for FY 2...
F: Soil Supply Business Faces Compliance Challenges When Vendors Provide ...
F: Weighing GST Appeal Options: Pursuing Strong Evidence vs. Amnesty Sche...
A: Evolution of India's Taxation System: From Ancient Principles to Moder...
A: Filing Annual Returns for Private Limited Companies: A Five-Step Proce...
A: Trump's "America First" Policy: How Protectionist Measures Reshaped Gl...
A: ESG Criteria: Measuring Corporate Sustainability Through Environmental...
A: Trump's "America First" Trade Policy: Tariffs, Trade Wars, and Global ...
A: Corporations Must Adopt Multi-Faceted Strategies to Reduce Carbon Emis...
A: Implementing Ten Essential "Green Goods Deeds" to Combat Climate Chang...
A: # Breaking Barriers: How Women in Business Navigate Gender Bias, Capit...
A: Women in STEM: Breaking Barriers and Driving Innovation Through Divers...
A: Our Environmental Choices Today: Creating a Polluted Legacy or Buildin...
H: Bail Granted Under Section 439 CrPC to Young Accused in GST Act Case w...
H: Service Tax Recovery Limited to Three Years as Fraud Not Proven Under ...
H: SCN Issued Two Days Beyond Section 73(2) Deadline Deemed Invalid as Ti...
H: Applicant Granted Bail in GST Case on Parity Grounds with Co-accused U...
H: Expired E-way Bill and Wrong Route Direction Lead to Valid Detention o...
H: Notification Revoking Section 80IA Tax Deductions Upheld as CBDT Found...
H: Tribunal Upholds Business Segmentation for Transfer Pricing, Directs T...
H: Unexplained Income Under Section 69: Losses Can Be Set Off Prior to AY...
H: Reopening Assessment Under Section 147 Invalid When Information Alread...
H: Addition Under Section 69B Deleted: Printout Evidence Insufficient Wit...
H: Chain Wheel and Free Wheel Components: Petition on Import Classificati...
H: Financial Hardship Not Valid Ground for Waiver of Mandatory Pre-Deposi...
H: Exporters Penalized Under FERA for Failing to Ensure Wheat Flour Reach...
H: Revenue Cannot Challenge EOU Refunds Through SCNs Without First Revisi...
H: Commission Received in Foreign Exchange for Facilitating International...
F: GST Amnesty Scheme: Mapping Excess Tax Payments in DRC-03 Form with DR...
F: Temporary Export for Repair and Software Upgrade to Related Party Not ...