Renting of immovable property Service - excluded category - ...

Immovable property rentals for public amusement like boat rides and skating exempt from service tax due to undefined terms.

February 20, 2018

Case Laws Service Tax AT

Renting of immovable property Service - excluded category - Admittedly, both these properties in the form of land were used for admitting public for general amusement - in the absence of any statutory definition. Boat/balloon ride on the lake, skating in the skating rink will fall under the overall ambit of entertainment - tax liability do not sustain - AT

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Renting of immovable property Service - excluded category - ...

Immovable property rentals for public amusement like boat rides and skating exempt from service tax due to undefined terms.

February 20, 2018

Case Laws Service Tax AT

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