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Service Tax - Highlights / Catch Notes

Home Highlights April 2017 Year 2017 This

Levy of interest - the levy on renting of property against the ...

Case Laws     Service Tax

April 24, 2017

Levy of interest - the levy on renting of property against the previous levy on services relating to renting of property prior to 01.07.2010 was created retrospectively and therefore, the demand for the extended period is highly irregular - interest cannot be demanded for the demands made on the basis of retrospective amendments. - AT

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