Renting to Immovable Property Service - parking facility - the ...

Income from Parking Facility Rentals Subject to Service Tax, Alongside Shop Rent Fees.

February 14, 2018

Case Laws Service Tax AT

Renting to Immovable Property Service - parking facility - the owners of the shop/ and their employees are availing the parking facility for which monthly consideration is collected by the appellant along with the rent payable for the said shops and premises - the consideration attributable to such income is liable to be taxed. - AT

View Source

← Previous Next →

Renting to Immovable Property Service - parking facility - the ...

Income from Parking Facility Rentals Subject to Service Tax, Alongside Shop Rent Fees.

February 14, 2018

Case Laws Service Tax AT

You may also like:

Classification of services - Fee from parks - Market fee-daily - Market fee-weekly - Fees for bays in bus stand (bus stand entrance fee collection) - Bus -stand...

Disallowance u/s 40 (a) (iib) - payment of Gallonage Fee, Licence fee, Shop rental (Kist) and Surcharge on Sales Tax - the levy of Gallonage Fee with respect to the...

Demand of Service tax - out of total income parking of Rs. 3,88,45,204/- an amount of Rs. 9,63,645/- only pertains to the monthly parking income in respect of parking...

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...

Levy of service tax - Matter needs to be reconsidered by the adjudicating authority in respect of the demands made under the head “Pay and Park”, Bazar auction/ Bazar...

Car parking charges, communication electrical charges, electrical room rent, other rental income, rental two wheeler parking, rent for usage area, telecom room rent and...

Rental income earned by assessee should be assessed as income from house property, not business income. AO failed to highlight aspects indicating rental income was...

Levy of service tax - bowling alley income - scope of ‘amusement facility’ - The case involved a dispute regarding the taxability of income from a bowling alley operated...

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...

Non-payment of service tax on car parking fee categorized as renting of immovable property service was held inadmissible based on Delhi High Court's ruling that parking...

Exemption from GST - activity of providing the hostel facility on the rent to various students by applicant is exempt (where hostel fees charged per student per day is...

Renting of immovable property service - Valuation of rental income - The applicant can’t deduct the property taxes and other statutory levies for the purpose of arriving...

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

Remuneration paid to whole-time directors employed by the company is not liable to service tax, as it is considered salary. However, sitting fees paid to non-employed...

Doctrine of mutuality - Income generated by Clubs with the Appellate Association - the income in dispute relates to pay and park charges, rent from Vodafone Tower, rent...

Quick Updates: