Renting out of immovable property - Assessee leasing out vacant ...

Case Laws Service Tax

October 20, 2015

Renting out of immovable property - Assessee leasing out vacant land and water front, is covered under the exclusion provided in the definition of taxable service given in Section 65(105)(zzzz) - demand set aside - AT

View Source

← Previous Next →

Renting out of immovable property - Assessee leasing out vacant ...

Case Laws Service Tax

October 20, 2015

You may also like:

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

Classification - assessee leased out their sugar factory - As the whole factory has been leased out therefore we find that this will more appropriately covered under...

Renting of immovable property service - Civil Appeal on “Renting/leasing of immovable property“ - Cir. No. 8/ 2011 Dated: November 3, 2011

Exemption from GST - lease rent charged by the municipality for land i.e., water channel used for fish farming falls within the meaning of “services relating to rearing...

Nature of expenses - land registration charges - land taken over rent / lease - revenue or capital expenditure - The assessee cannot enjoy that property forever under a...

Notional rental income vacant/leased properties - in case of the assessee where the property remained vacant then the ALV of such property will be Nil- AT

Vacant land in possession of the appellant is excluded from the ‘renting of immovable property' as defined in Section 65(90a) and from the definition of taxable service...

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...

Renting of immovable property - Whether long term leases of immovable property are outside the purview of the taxable service enumerated and defined in Section 65(105)...

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...

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...

Taxability - Renting of immovable property service - vacant land - the levy of tax on the rental income derived by the appellant from the lessee is beyond the scope of...

Addition on account of notional rent in respect of vacant property of the assessee - the property was available for rent but was lying vacant for the entire year - after...

Refund of the Service Tax - parking charges - The legislature has used the words “land” and “vacant land” in accordance with the context, wherever applicable. When...

Renting of immovable property - Noida Authority - rents received for allotment of plots of vacant land to various persons on lease basis for industrial or commercial...

Quick Updates: