Renting of Immovable Property service - collection of excess ...

Appellants Denied Relief for Excess Charges on Property Rent; Clients Possibly Credited Incorrect Service Tax Amounts.

January 5, 2017

Case Laws Service Tax AT

Renting of Immovable Property service - collection of excess amounts from clients - deduction of the amount of the property tax - he appellants have not got the invoices reassessed for the revised value - It is possible that the clients would have taken the credit of service tax shown in the invoices - no relief to the assessee - AT

View Source

← Previous Next →

Renting of Immovable Property service - collection of excess ...

Appellants Denied Relief for Excess Charges on Property Rent; Clients Possibly Credited Incorrect Service Tax Amounts.

January 5, 2017

Case Laws Service Tax AT

You may also like:

Eligibility of claiming CENVAT credit for service tax paid on renting immovable property services. The lower authority denied the credit, considering it as a service...

The appellant availed CENVAT credit on intellectual property service received from the Input Service Distributor (ISD), TSL Kolkata. The Revenue denied the credit to the...

The case involves eligibility of CENVAT Credit on input services for output services including short-term accommodation, restaurant, rent-a-cab, and consultancy services....

Denial of CENVAT credit - providing renting of immovable property services - professional charges paid claimed as input services - assessee file to prove nexus - credit denied - AT

The appellant was denied CENVAT credit on the allegation that the sender units inflated the value of Soap Noodles stock transferred to the appellant, leading to excess...

Income from house property - ALV u/s 23(1)(a) - In determining the reasonable rent, several factors have to be taken into consideration, such as, location of the...

CENVAT Credit availed by the Appellant for providing the output service of ‘renting of immovable property’ - there is no manner of doubt that CENVAT Credit availed by...

CENVAT Credit - There are substance in the submission of the appellants on merits as it is undisputed that the appellants are engaged in providing renting of immovable...

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...

Valuation - inclusison of re-imbursment of expenses - pure agency services - Rule 5(1) of the valuation Rules - From a perusal of the activity undertaken by the...

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

CIRP - Transfer of property under auction - status of "charge" created on the property - Right and liability of the purchaser of property - Even otherwise as per Section...

The appellant, a customs house agent (CHA), collected reimbursement charges from clients for services availed from various service providers. The department demanded...

Denial of re-credit of Cenvat credit - if the appellant does not take any credit then no such mal-practice can happen and no credit can be accumulated. Moreover, it also...

The case pertains to the admissibility of Input Tax Credit (ITC) on the 'Rotary Parking System' falling under HSN code 8428 and the blocking of credit u/s 17(5) of the...

Quick Updates: