Renting of Immovable Property Service - Valuation - Inclusion of ...

Case Laws Service Tax

August 31, 2015

Renting of Immovable Property Service - Valuation - Inclusion of notional interest - t the security deposit is very huge and the rent fixed is reduced to a nominal amount in regard to the property leased - prima facie case is against the assessee - AT

View Source

← Previous Next →

Renting of Immovable Property Service - Valuation - Inclusion of ...

Case Laws Service Tax

August 31, 2015

You may also like:

Renting of Immovable Property Service - notional interest accruing on the lumpsum amounts received - There is no justification for inclusion of the notional interest in...

Valuation - renting of immovable property service - notional interest cannot be included in the value and will not be taxable under the category of renting of immovable...

Renting of Immovable Property Service - there was no reason to add notional interest in the monthly rent for the purpose of assessment of service tax

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...

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...

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

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

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...

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...

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...

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...

Income from House Property - inclusion of Notional Interest - interest accrued on deposit cannot be added to the agreed rent, so as to make a fair rent or market rent - HC

Valuation - maintenance services - inclusion of notional interest on ‘maintenance refundable security deposit’ in assessable value - There is no justification for...

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...

Renting of immovable property - There was no evidence to show that the notional interest on the interest free security deposit has influenced the consideration received...

Quick Updates: